Employees are required, during the period during which they are on call, to use at all times an employer-provided automobile that has the employer’s logo and is equipped so as to respond effectively to emergency calls, both for the trip between their residence and their regular place of work, and outside regular working hours for travel (limited to that immediate area) that is essentially of a personal nature.
Before finding that a taxable benefit was required to be computed under s. 6(1)(e) as a standby charge and respecting the automobile's operating expenses under s. 6(1)(k), CRA stated:
[T]he use by an employee of an employer-provided vehicle for travel between the employee’s residence and the employee's regular place of work, as well as all travel not directly related to the employee's employment, is considered personal use, even if the vehicle is made available to the employee for the purpose of responding quickly to an emergency situation while the employee is on call. However, when an employee uses the vehicle from the employee’s residence to get to or from the place where there is an emergency other than the employee's regular place of work, the use of the vehicle will generally be considered to be related to the employee's employment.