Automobile benefits: Rv3-2/9-2-2011E-PDF

"This memorandum explains how the goods and services tax/harmonized sales tax (GST/HST) applies to automobile benefits available to employees and shareholders under the Income Tax Act (the ITA). The rules explaining how the GST/HST applies to taxable benefits (other than automobile benefits) are discussed in GST/HST Memorandum 9.1, Taxable Benefits (Other than Automobile Benefits)."--p. [1].

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Department/Agency Canada Revenue Agency.
Title Automobile benefits
Series Title GST/HST memorandum
Publication Type Series - View Master Record
Language [English]
Other Language Editions [French]
Format Electronic
Electronic Document

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Note Issued also in French under title: Avantages relatifs aux automobiles. Caption title. "November 2011." Chapter 9.2 of the GST/HST memoranda series.
Date 2011.
Number of Pages 23 p.
Catalogue Number
  • Rv3-2/9-2-2011E-PDF
Subject Terms Goods and services tax, Harmonized sales tax, Income tax