Automobile and motor vehicle benefits

The term vehicle includes both automobiles and motor vehicles not defined as automobiles. 

An employee may use one of your vehicles for purposes other than business. The personal use of the vehicle is considered a taxable benefit for the employee. For more information, see Personal driving (personal use).

An employee may use their personal vehicles to carry out their employment duties and get an allowance for the business use of that vehicle. The reimbursement for this use may be a taxable benefit. For more information, see Automobile and motor vehicle allowances.

If the vehicle you provide to your employee is not included in the definition of automobile as described, see Benefit for motor vehicles not defined as an automobile.

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