10 April 2008 External T.I. 2008-0265761E5 F - Avantage imposable - Programme écoAuto -- summary under Subsection 6(2)

CRA found that rebates made to an employer under the ecoAuto program reduced the cost of the auto under the portion of the formula for computing the standby benefit where the employer purchased the vehicle made available to the employee, and reduced the amounts payable to a lessor for purposes of the portion of the formula applicable where the employer leased the vehicle made available to the employee.