car expenses and benefits 2014 - …（汽车费用和收益2014 -u2026）.pdf

/ca/carexpenses Car expenses and benefits A tax guide Guides drivers and business managers through the maze of Canadian tax rules for car expenses and benefits. 2014 Cette brochure est également disponible en français. PricewaterhouseCoopers LLP (PwC) website: /ca. Tax News Network (TNN) provides subscribers with Canadian and international information, insight and analysis to support well-informed tax and business decisions. Try it today at . No part of this booklet may be reproduced without permission from PwC. This booklet is published with the understanding that PwC is not thereby engaged in rendering accounting, legal or other professional service or advice. The comments included in this booklet are not intended to constitute professional advice, nor should they be relied upon to replace professional advice. Rates and information may change as a result of legislation or regulations issued after January 31, 2014. Car expenses and benefits – A tax guide i About this booklet When employers provide automobiles to employees to help them perform their employment duties, or instead give allowances or expense reimbursements, the tax implications can be remarkably complex. To help, this booklet provides a general outline and analysis of the relevant tax rules as they stood on January 31, 2014. It also addresses the tax consequences that arise when an automobile is supplied to a shareholder or partner or when a self-employed person uses an automobile for business. Company automobiles, expense allowances and reimbursements may increase productivity, provide job satisfaction and improve the benefit package—things that both employees and employers care about. Tax authori