Reporting automobile or motor vehicle benefits

Employee's benefit

Report the value of the benefit including the GST/HST 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 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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