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 effectively bearing a portion of the operating costs. In this regard, CRA stated:
Where an employer does not reimburse an employee for employment-related electricity costs paid by the employee and the employment-related electricity costs can be established, the costs may be deducted by the employee as motor vehicle travel expenses if all of the conditions in paragraph 8(1)(h.1) … are met …:
- was normally required to carry out his or her employment duties away from the employer’s place of business (or in different places);
- was required by the contract of employment to pay such expenses; and
- did not receive a non-taxable allowance or reimbursement in respect of the motor vehicle expenses.
…[S]ubsection 8(10) … requires the employee to obtain a completed and signed Form T2200 …