CRA also was asked about employees who are provided with electric vehicles for use in performing their employment duties and who are required to recharge the vehicle battery at home - and may not be able to identify the portion of their monthly electricity bill pertaining to such charging. CRA noted that this allocation was relevant inter alia because:
- the electricity costs paid by the employee that are established to be attributable to the personal use of the vehicle reduce the operating expense benefit under s. 6(1)(k)
- employer reimbursements for reasonable employment-related electricity costs paid by the employee, generally are not a taxable benefit
- where there is no such reimbursement, employment-related electricity costs that are established may be deductible by the employee under s. 8(1)(h.1), where its documentary requirements are met
CRA then stated:
Where it is not possible to produce supporting documentation showing the exact amount of electricity expenses incurred for an electric vehicle, other means for establishing the amount of employment-related electricity costs may be acceptable. For example, the establishment of an average per-kilometre electricity cost could be a reasonable method.