Use the calculator to determine the automobile benefit amount you should prorate to the employee’s pay periods. Add the resulting amount to the employee’s salary and other benefits/allowances, if applicable, to determine the total amount subject to Canada Pension Plan (CPP) / Quebec Pension Plan (QPP) contributions and income tax. The motor vehicle benefit is not insurable and therefore not subject to Employment Insurance (EI) premiums.
The calculator may be accessed at:
http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/bc-eng.html
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