A free charging station is provided at an employee’s home for a car used in performing employment duties. As the charging station draws on the employee’s electricity, the employee is reimbursing the employer for a portion of the operating costs. How should the operating expense be calculated? CRA responded:
[P]ersonal use of an employer-provided electric automobile (i.e., charging) will reduce the operating expense benefit determined under paragraph 6(1)(k) … where such costs can be established.