The car would have to be provided in the course of the employee's employment, so if there's no connection to their employment, then the rule wouldn't apply.
On May 25th, 2023. See this statement in context.
On May 25th, 2023. See this statement in context.
Director General, Legislation, Tax Legislation Division, Tax Policy Branch, Department of Finance
The car would have to be provided in the course of the employee's employment, so if there's no connection to their employment, then the rule wouldn't apply.
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