Benefit for motor vehicles not defined as an automobile

A motor vehicle is an automotive vehicle designed or adapted for use on highways and streets. It does not include a trolley bus or a vehicle designed or adapted for use only on rails.

If the vehicle you provide to your employee is not included in the definition of automobile, there is no standby charge or operating expense benefit for the personal use of the motor vehicle.

A taxable benefit would still apply for any personal use of the motor vehicle. You would have to reasonably estimate the fair market value of the benefit, including GST/HST.

Forms and publications

• IT63, Benefits, Including Standby Charge for an automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer - After 1992.