Reporting automobile or motor vehicle benefits

Employee's benefit

Report the value of the benefit including the GST/HST and PST that applies in box 14, "Employment income," and in the "Other information" area enter code 34 at the bottom of the employee's T4 slip.

Also, report the benefit on a T4 slip when the individual is an employee/shareholder and you provide the vehicle to the individual (or a person related to that individual) in their capacity as an employee.

Shareholder's benefit

Report the value of the benefit including GST/HST and PST that applies using code 028, “Other income” in the “Other information” area at the bottom of the T4A slip if either of the following applies:

  • the shareholder is not an employee
  • the individual is an employee/shareholder, and you provide the vehicle to the individual (or person related to that individual) in their capacity as a shareholder is a shareholder
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