Personal driving

The personal driving of an employer's vehicle is a taxable benefit to the employee.

Personal driving is any driving by an employee, or a person related to the employee, for purposes not related to his or her employment.

This includes:

• vacation trips;
• driving to conduct personal activities; and
• travel between home and work (even if you insist that the employee drive the vehicle home).

We do not consider it to be personal driving if you need or allow the employee to travel directly from home to a point of call (such as a salesperson visiting customers) other than your place of business to which the employee regularly reports, or to return home from that point.