19(1) S. Short
613 957-2134Dear 19(1)
Re: Employer Provided Automobile
We are replying to your July 15th, 1989 request wherein you asked for a copy of any of our publications which discuss the income tax implications of employer provided automobiles both to the employer and the employee.
To assist you with your research, we have enclosed a copy of relevant Interpretation Bulletins (IT's); specifically, IT-63R3 Benefits, Including Standby Charge for an Automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer and IT-522 entitled Vehicle and Other Travelling Expenses - Employees.
Should you require additional information, please contact our Provincial and International Relations Division by calling area code (613) 957-2070 or writing
Revenue Canada - Taxation
875 Heron Road
Ottawa, Ontario
Canada
K1A 0L8 Attention: Provincial and International Relations
DivisionWe trust the enclosed material will be of assistance to you.
Yours truly,
for Director Business and General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch
Enclosure