HomeMy WebLinkAboutTR-65-93 Addendum UNFINISHED BUSINESS
CORPORATION OF THE MUNICIPALITY OF CLARINGTON
REPORT
Meeting: GENERAL PURPOSE & ADMINISTRATION COMMITTEE File#
Date: October 18, 1993 Res. # Vq-
Report#:-ADDENDWLTUARRORT TR-65-93 By-Law#
Subject:
EXPENSE REPORTS - MAYOR & MEMBERS OF COUNCIL
- DETAILS OF ELIGIBLE EXPENSES
Recommendations:
It is respectfully recommended that the General Purpose and
Administration Committee recommend to Council the following:
1. That Report TR-65-93 be lifted from the Table,
2 . That addendum to Report TR-65-93 be received,
3. That Report TR-65-93 be received, and
4 . That Report TR-65-93 (copy attached) be approved and amended to
include the following clarifications under the heading
of Eligible Expenses;
c) Delete item c) in its entirety.
d) Where reimbursement is paid for travel from home to the
Municipal Administrative Centre, the value of such
reimbursement will be included in the member's income and
reported on the annual T-4 . As such the value added to income
will be eligible for 1/3 eligibility as a tax free allowance.
Background•
1.0 TR-65-93
1. 1 TR-65-93 was tabled at the General Purpose and Administration
Committee Meeting of July 19, 1993 until September 20th.
Subsequently, at the ratification Council meeting of September
28th, it was further tabled for one month.
1.2 The purpose of the final tabling motion was to allow Staff the
opportunity to investigate further the issue eligible
expenditures.
2
ADDENDUM - TR-65-93 Paae 2
2.0 Eligible Expenses
2 . 1 Specifically the concern raised dealt with the eligibility of
reimbursement from "home to office" for any elected officials .
2 .2 Staff have been in contact with a number of employees from the
Toronto and Ottawa branches of Revenue Canada in order to
determine the appropriate interpretation of the related
sections of the Income Tax Act.
2 . 3 The Income Tax Act Interpretation Bulletin # IT-292 (copy
attached as Schedule A) refers to Taxation of Elected
Officials . It identifies amounts to be excluded from income
calculations . It does also contain some irregularities such
as it's reference to "municipal business" which is not defined
anywhere for reference or clarification.
2 .4 Staff requested elaboration on the following terms which were
referred to in the bulletin in order to adequately address the
concerns raised;
a) Municipal business
b) Place of business/or office
c) Personal travel reimbursement vs. reimbursement eligible
for exclusion from income
d) Exceptions from personal vs. travel
e) Calculation of the 1/3 tax free expense/allowance
2 .5 The following information was verbally relayed on the above
terms :
a) Municipal business - This is not defined by any
interpretation bulletin and it is therefore up to Council to
authorize by-laws what would reasonably be considered to be
municipal business.
b) Place of business - This is defined as the normal place of
work ie. the Municipal Administrative Centre. The definition
was an important one because with elected municipal officials
any public place within the municipality might be construed as
a "place of business " . This is further confirmed by an j
excerpt from interpretation bulletin #IT-63R3 which deals with
personal use of a motor vehicle. A copy of the pertinent
excerpt - paragraph 5. is attached as Schedule `B' .
c) Personal travel vs . reimbursement eligible for exclusion
from income - bulletin IT#292 refers in paragraph #4 to
reimbursement for travelling on municipal business as being
non-taxable. This was further explained as reimbursement for
conferences etc . and for travel reimbursement from other than
"home to regular office" . Any reimbursement for travel from
home to the regular place of business is taxable and the
. . .3
ADDENDUM - TR-65-93 Page 3
value should be included on elected officials ' T-4 as income.
d) Exceptions from personal use travel which as described in
section b) above is considered to be travel from home to any
other authorized place other than the Municipal Administrative
Centre.
e) Calculation of the 1/3 tax free allowance - for example if
a Council member received $15,000 total salary plus an
additional $900 for travel from home to the Municipal
Administrative Centre, the total value reported on the annual
T4 would be $15,900; 1/3 of this value or $5,300 would be
considered tax free and the remaining $600 of the travel
reimbursement would then be subject to income tax. This
calculation can be done for the 1993 taxation year.
3.0 Area Municipalities
3. 1 For the information of Council the area municipalities have
been surveyed to determine whether they are in compliance with
the applicable Income Tax requirements, the results of which
are as follows :
Question: Is the mileage from home to office for any reason
reimbursed to Mayor and Members of Council?
Region yes
Ajax no
Pickering no
Oshawa no
Whitby no
Uxbridge no - yearly flat rate
Scugog no
Clarington yes
Brock no - yearly flat rate
4.0 Conclusion
4 . 1 It would appear from the documentation provided from Revenue
Canada that a portion of the mileage that is currently claimed
as a complete tax free reimbursement may be eligible for
inclusion in personal income and subject to taxation to the
extent of two-thirds of the value. This addition to income
represents any kilometre reimbursement from home to the
Municipal Administrative Centre for any reason.
4 .2 It is recommended that the adjustments be reflected for the
1993 taxation year.
Respectfully submitted,
Ni iA. Marano, H.BSc. , AMCT
Treasurer
ii
21, 5
i
46VENU CANADA,NIPOT SCHEDULE A
REVENUE Cn NAOP.,T!XA-1UhJ BIJLLETIivv' F
INTERPRETATION
uLVFC.. ;1•iCOM.E TAX ACT oe.CT LOI DE L'IMPOT SUR LE REVENU
Taxation T Elected Officers of Incorporated Imot des conseillers 6108 des corporations mumci-
Municipalities, School $oards, Municipal pales, des commissions scolaires, des commissions
Commis sions and Similar Bodies municipales et de tout sutra organisme similaire
February 23,1976 No IT-292 OATS- le 23 furrier 1976
NC. IT-292 DATE' p:• Para a he 81(3)(voir aussi leg paragr:iphes 5(1),
�cNv
RCFCRENCE. Subsection 81(3)(also subsections 5(1),8(1) 8(l),et 8(3))
and 8(3'))
1. This bulletin outlines the Department's long-existing 1• Ce bulletin.expose la politique d6ja ancienne du gitiis%zfo a
policy is respect of the interpretation and appLicadon of 1'6gard de 1'interpr6tation et de 11applicadon du ��aragraphe
subsection 81(3) wltith provides for the portion of an 81(3)qui pr6voit qu'un conseiller municipal dlu n'a pas A inclure
une artie de son allocation de d6penses dans le ca.zul de son
elected municipal ofFi(:er's expense allowance to be ex- rave u.
cludcd in computing hi;:income.
ara ra he 81(3) s'applique aussi a un co::tseiller dlu
2. Subsec�ion 81(3);.dso applies to an elected officer , a d'unee commission ou d'un district s olaire, dune (:ommission
school boar -or.distrtct, a municipal utilities board, a
d'unc commission ou
municipal commission or corporation, or any other similar mun�� dmuniG pale ou del tout Rugtre,organJ me 5imilaire et,
body and for 1974 an,i subsequent years, a member of a corporation o1974 et les ann6es suivantes k un mernbre dune
public or separate school board or similar body governing a
school district. commission scolaire publique ou sdpar6e ou de tout organisme
similairc administrant un district scolairc,
Total Amounts Received 7atai deS fiammes re�uefi
3. To determine the amounts to be't-tzduded from the 3.
es canseillers ou.de ces membres I foul d'abord Calclllei IC fatal
income of one of these officers or members,the first step is to mmes
compute the total of the amounts received from the des station municipale ou de 1'organisme qui 1'aa emp14Y6,e'tst
municipal corporation or body that employed him in respect rpo'
of his position,such as
a) le traitentertt, les honoraires, its indemnit6s et les
(a)salary,fees,indemnities and honoraria,
gratifications,
(b)a general expense allowance,and b)une allocation globate de ddpenses
(c)a mileage or other travelling allowance,y c) une indemnit6 de parcours ou toute autre allo,:ation pour
frais do d6placement,
4. The allowance refOred to in item(b)L5 restricted to the 4. L'allocatiofi indiqude au numcro. 3 b) se dnilte aux
nonaccountable paym,:nt an employer is authorised to vefsements qui ne dentandent pas d ctre justifids et qua
make to an officer or member which is received by him 1'employeur a le droit de faire a un consciucr ou�un,atembre eft
because of his positior, and not for any specific dudes he. vertu de son e,mploi et non au titre do certaines fon:tions qu'il
may perform,such as attending a convention or travelling peut accomplir, comrne assister it une convention ou:re ddplatxr
on municipal business, for which he is usually reimbursed pour s'o,xuper des affaires de la municipalit6; une pantie ou la
for part or all of his ex eases.These teimba faemtnts not , romboundes Ce rcmbourscments ae sontlpas impos tiles et ne
taxable=and are not rnagarded as alll9w—Aces
meaning of paragraph ti(1)(b)or subsection 81(3).s sont pas consid6r6.s comme des allocations au lens de 1'aiin6a
6(1)b)ou du paragraphe 81(3)_
—i-ndemnitd de arcours ou toute autre allocatiofi pour
5. The`mileage or other travelling allowance referred to 5, L p indiqu6c au
in item (c) above is again a nonacch aas a 1 allowance a une allocation qui ne'dem'nde pas a c rcrjustifide et qui est regque
rcctived on account of his position,sue
municipality is authorized to pay to an.elected t rec-- rnoa accorderdeun conseWe O uepour Vil segrende a des reunion du
.� travelling to and from council meetings.I
w. reimbursement the otbcer or member may recetvc For the , bu lc mcmbre'pourpde du
frais a gage da s I'accomplitsementde
performana�ofslxific dude
fonGti4ns particuli$res- �j�^ r'�(�r�
Pytue ovec 1,109,IS,licn C�1..1�CL4.a1tA
Pubd1the und6r She sle,rity d4.OVS'm(r)I.;rp
CI the Deputy�14)' te' —1-2-1-6 du Rovenu Nahonul pcur I'I-mP61
01 Ndllonal ReveoUb Ipr Tax�dtn
��r1�t11'IIS�,N 1fd3I� l IJJTO:�T E6� b2 �i3�
SCHEDULE A
2 1T-292
Expense Allowance Allocution do dEpense5.
6. The second step Is to arrive at the amount of the 6, En deuxieme lieu, it Faut determiner le montant do l'u,liol;a
expense allowance which need not be included in income. tion de depenses qui nr dolt pas etrc inclus daps !e revenu, En
Subsection 81(3) restricts this w half the amount paid as vertu du paragraphs 81(3), it nc dolt pits d6passer la moitic du
salary or other remuneration. However,the Municipal Acts montant pave A titre do trait.ement ou d'autrc remuneration.
of some provinces deem that a proportion of the total Cependunt,selon la lcgisiation municipalc do certaines provinces,
amount paid (as krrived at in paragraph 3) to an elected unc Fraction de la Somme totale(d6tcrmin4e au numero 3)vcrt6c
member of -a municipal council _1s an allowance. for is un consciller ctu d'une municipalize est reputce constituer Lne
expenses:where this is so,it is tae Department's policy that allocation de depenses, En pareii cas. le Ministcre consid @re cue
the,proportion so deemed to be an expense allowance(up to la fraction ainsi reputes constituer uric allocation de depenses
one third of the total paid) wll. be accepted as an expense (Jusqu'a concurrence d'un tiers du total verse) Sera reconnuc
an owance not n& that local bylaws may specifi- comme tells, mane si les rbglcmcnts municipaux pcuvant
tally allocate portions of the total to salary, indemnity; attribuer precis6mont certaines parties du fatal verse au tra:te-
allowance or other remunerado:h. meat, � tine indemnity, � unc, allocation ou a touts autre
remuneration.
7. Where there is no deeming;provision in the Municipal 7, Loraqu'il n'existe pas de disposition do presomptgon dan;; la
Act of a province, the Department will consider one legislation municipalc dune province to MKMSt8re considcrara
third �� +' +o+1 arrived at in varaeratsh 3 above to be qu'un tiers du total obtenu au numero 3 ci•dessus constituc line
expense ailowanre and two thirds to be salary or other allocation do depenses et que Its deux tiers sent lc traitement out
remuneration, except that where the expense allowance route autrc remuneration. sauf clue si Pallocation de d6per,tes
actually paid is less than one third of the total received ryeltenhcnt reque est infcricure`au tiers requ, it faut utiliser ce
this actual amount will be used, or where no CXpense montant effectif, lorsqu'aucunc allocation n'a etc rcellement
allowance is actually paid ncitia will be allowed, payee,it ne faut Tien d6duire a ect 6gard.
Limitation on Employment Expense Deduction Restriction concefriant la deduction pour depenses aff6rentes d
tin enhploi.
8. By virtue of subsection 8(3), taxpayers to whom $. En vertu du paragraphs 8(3), 10 contribuablcs auxquels
subsection 81(3) applies are not entitled to claim the s'appiiquc to paragraphe 81(3) n'ont pas le droit do r6clamer la
erployment expense deduction authorized by paragraph deduction pour depenses afl'erentes a un emploi, accord6e lux
80)(a), except to the extent that the amount otherwise termes de 1'alinda 8(1)a), sauf clans la mesure oi► le momant
deductible under paragraph 8(1)(a) exceeds the amount deductible par ailleurs vertu de Palinea 8(1)a) est sup6rieur au
excluded from income by subsection 81(3). montant que le paragraphe 81(3)exclttt du rcvenu.
Reporting—T4 Supplementary and Ta Individual Tax Declarations —T4 suppWrrtentaire et declaration T1 des
Returns particuliers,
9. The expense allowance or portion of it which need not ` 9, L'allocation de dcpcnses ou la partie de setts allocation qui
be included in income by virtue of subsection 81(3) should n'a pas 4 We incluse daps le eevenu en vertu du paragraphe
not be included in`Total Earnings Before Deductions'or in 81(3) ne doit pas 6trc incluse dans le "Total des gains avant les
''Taxable Allowances and Benefits' on the T4 Supplemen- deductions" ou dana to$"Allocations et prestations imposables"
tary, However, a notation at the bottom of the T4 de la T4 Supplcmentaire. Une note au bas de la T4 Suppl6rr.en•
Supplementary should give the amount of the allowance faire dolt indiquer le montant de 1'allocution qui n'a pas etc
which has not been included. This notation Is necessary to inclus, Cette note est requisc pour determiner la restriction
determine the limitation of the employment expense appliqucc aux deducdons pour depenses atterentes it 1'emploi.
deductions.
14. This procedure eliminates the nccwity for the individ- 10. Avec ectte m6thode, le conscillcr n'a pas ii d6duire fa ptstic
ual officer to deduct the aon-taxable portion under non imposable, en vertu du paragraphe 81(3)lorsqu'il rempl:.t sa
subsection 81(3)when completing his TI return. However, declaration Ti, Cependant, sr setts methods nest pas suivic et
if this procedure is not followed and the TI $upplementary que la declaration T1 inclus !'allocation de depenses clans le
Includes the expense allowance in `Total Earnings Before "Total des gains avant les deductions", it incombe au particttlier
Deductions' the individual who makes the claim for qui rdclamc eats deduction d'etablir qu'elle 6tait effectivemcnt incluse. `
deduction must be able to establish that it was so included,
-
2
-T-7 J
i
iH3I-1-i WdT11;,.T CG, t,,? d3S
L-�-ILLte_I iON DIREi=TORATE
P.4. 17
SCHEDULE B
IT-6383
3
business or for the purpose of earning
inconle, (Generally, the Department con• de gagner un rcvunu. (De Eason Sendrale, le
ciders that ths; "used primarily" test will Ministere consid{:re que la condition «sell grin-
be met where more than 50 percent of the 4'Palenzent" est resPectee lorsque plus de 50
distance travelled by the vehicle is for the Pour 100 de la distance parcourtte par le vehic;uhe
stated purpose.) Pest pour 1'objectif dLclarc.j
Isar example, an automobile; includes a motor Par exemple, une automobile camprend un vdhicule a
vehicle of a type commonly called a pick-up moteur dot c
truck that has been adapted f'br use by an YP Pick-,sop amcsnage de facon qu'un
ernpluyer in the forest and mining Indust to employeur puisse s'en servir daps 1'industrie foreiti2:re
transport more than the driver and two as_ et mini&e pour transporter plus de tools passagc:;s,
sengers (but less than eight u, p cunducteur campris(rn;iis rnoins de bait passagcrs), et
S pa plus de l'equipement vers diverses zones de travail,
equipment to various work areas,
An automobile, however, does not include
(c) an ambulance, Toutefois, une automobile fie comprend pas
(d) a motor vehicle acquired primarily for use as a c) une ambulance,
Mxi or in connection with funerals (whether or not a d) un v6hlcule a moteur acquis principalement pour seiwir
vehicle is"acquired primarily"for the stated toss will de taxi ou pour des fundrailles,(on se forodera sur les faits du
be decided based on the facts of the v ,.>,., cas Ptuticuller poor ddterminer si un v6llicule a std<<acquis
or ptirticttia. l u86), principalement»pour 1'obje�;df ddcl•tre)ou
(e) excc;pt for the purposes of section 6, a motor ,
vehicle acquired to be sold, rented or leased in the e) sauf aux fins de 1 article 6,un vdhicule d moteur acquis
course of c ins pour 8trrr ve nyu ou loud daps le cadre de]'exploitation d'u.ne
y on a business of ir•Iling,renting or cntreprisc: de vente ou de location de vdhicules a moteur,
leasing rnmtor vehicles.
3. A "motor vehicle" is defined in subsection 248(1)to 3. Un«vdhicule a moteur», selon la d6finition du era ra•he
mean an automotive. vehicle designed or adapted to be 2.48(1), designe un vdhicule ma par um m�tcur, cones ou used on on highways and streets but does not include nags; pour
circuler sur les voies publiques et daps les rues, a
(a) a trolley bus or )'exclusion
a) des trolleybus et
(b) a vehicle designed or adapted to he operated exchtsivse can rails p b) des vchicules cmns.us au amdnages pour fonctionne�r
exclusivernent sur les ralls,
4. The definitions in 2 and 3 above are applicable to 4. Les definitions donnees aux numeros 2 et 3 ci-dessus
taxation years and fiscal periods commencing after,Itute s'appliquent aux annees d'impos;ition et aux exercices financiers
1987 that end after 1987. For the 1987 and prior commencant apres le 17 juin 1987 et se terminant apres 1987.
taxation years, it is the Department's view that an auto Four les apndes d'imposition 1987 et antdrieures, Ie Minist:.re
mobile is an automotive vehicle designed or adapted for considere qu'une automobile est un vehiculc automobile desriM
use Primarily for espying persons on highways,roadways ou ada* Pnncipalement au transport de personnes sur les
ar.d streets, and the term generally refers to any such grandes routes, IM chaus56es et les rues. Ce mot s'applique de
vehicle, other than a hearse or ambulance, that-Provides fa�on gendrale a taus les vchicules,autres que 1es corbillards et
seats for not Moto. than 10 passengers, and includes a lei ambulances, qui pauvtnt transporter au plus dix passagers;
limousine, station wagon or a substantiall • similar vehi-
cbl,. An automotive vehicle that is designed for transports- d'autres vehicules sembl bles.GClnr v6h culesautomob letquisest
Lion of goods and materials but in respect of which moo: destine au transport de marchanclises et de fournitures, mail qui
than 50 percent of the distance travelled is for transporta• Bert surtout 3 trutsporter le conctucteur seal ou avec des passa-
tiOn of the driver and/or Passcngers may also be viewed as gets pour plus de 50 pour 100 de la distance parcourue Peu
an automobile: for 1987 and prior taxation years. dgalement ctre consid6rc Comm-, une automobile pour 1987 et
les annees d'irnposition ant6rieures,
>. In addition to what would obviously be ccittsidered 5, En plus de ce qui est consldGre manifestement comme un
personal use of a motor vehicle supplied by an employer usage a des fins personneIles d'un vdhicule a}noteur fourni par
(e.g., vacation trips, personal shopping trips, etc.), the 1'employeur(p,ex,,les voyages de vacances, les courses person-
b etween the employers Personal use to include travel nelles, etc.), le Ministere estirne qu'un employe qui utilise
between the ernployse's place of work and home, every 1'automobilc de son employeur pour scs dcplacemcnts entre son
though the employee may have to return to work after lieu de travail et son donilciie,m��me s'il cioit retourner au travail
regular duty hours. An exception to this view ac curs, apres les heures narmales, t'utilise a dcs fins personneiles, par
however, where (as required by the employer or with the contre, i1 y a exception a cctte r6gle lorsque t'employd (a la
eprployer's permission) the employee proceeds directly demands de t'employeur ou ave_ la permission de celui-ei) va
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_ - -- __ -•1 .`.`i n_i� i_._LLLt_.1 1L11'i lllt[�t_.i t!t':{-I I E
P./1 r
SCHEDULE B
4 1'1=6383
from home to a point of call other than the employer's d.ir4ctetnent de son dorllicile it un endroit autre que It lieu
place of business to which the enrployee reports regularly d'affaires de 1'emploveur t>it )'employe dolt se presenter rdgulic-
(t.g., tffec.ino repairs at customers' premises), or returns remenk
home from such a point. These particular trips are not; (pour effectuer, par exernple, des reparations att lieu
P d'affaires d'un client) ou revient de cet endroit � son domicile.
Considered to be. of a personal nature. Also, where psi- I Ccs dt placements ne soot Pas t onsidere;s m
Coms des deptaee-
vately owned motor vehicles are prohibited from entering a restricted area in which the e11rploymcnt duties a rre vdhiCUICA� Ino tour pi�ds Wont pas letdroidt3d entrer�dans
une
performed, and the distances to be travelled within the zone Taccus limite ou les torches stint executces et clue I"
restricted area are such that a motor vehicle: is ncceSSary,, distances a parcourir A l'interieur de la zone d'acccs limitd rout
the use and availability of tilt employer's motor vohiclo tellers qu'il fact une vehicule ii moteur pot:r se ddplacer, f'utiliSa-
within the restricted area is not considered to be Ibr tion du vehicule a moteur fOtlrrli par I'emptoyeur&., i'aeces qu'a
personal u_,e, l'eml)ltayo;it celui-ci a l'interieur de to zone;d'acc6s limitd ne.sont
pas consideres conune&ant A des tins persorrnelles.
Employers and ertipluyeeS should maintain records ore the Les empioycurs of les employes doivent tenir tin registre do
use Of a mt>tor vehicle so [flat total kilometres driven in a )'usage du vohiculo � nioteur pour qu'il. y alt une repartition
calendar year by an employee or a person related to the corrects entre la distance parcourue a de=,fins personnelles et it
enrployee r,ray be properly apportioned between business. des fins prtifcstiiotnnc:llQs par)'employe ou un fid
e personne e a lui
use and personal use. au courts do 1'ann6v civile.
6. The value of the benefit under paragraph 6(1)(a) b, La valour do Pavantage vise par le aline
received or enjoyed in respect of the operating cc)sts 1'errrployd a ret�u ou date it a protite relritivemen 6MIX 6 )a), ue
related to the personal use of the employer's automobile is. fonctionnement do Pautomobile de 1'employeur clu'd a utilisee a
the portion of the total operating costs of the automobile to des tins persounelles, Correspond t la fra, Lion du total des frais
the employer for the calendar,you'that stay reasonably be de foalctionnernetlt de 1'autourob,le de i'cmpinyt:ur pendant
attributed to that personal use, less any reimbursecrlent of 1'annee civile qui peuvent raisonnablerritnt titre attrihuds a
such costs by the employee, For this purpose, `operating l'u.sage do I*atltotnobile A des tins personnclleS, mains tout
costs"include the running costs(e.g_gasoline,oil,111,1111 rernboursemem de ces frais par 1'ernployL Ainsi, les <ticais de
tenance charges and all repair expenses net of insurance fonctioncler11ent» cornprennem lei frais 1 its au ti)nr tso f r is de
proceeds) ;and all other costs (e.g_ licenses and insur- (114 vehicule itli-rnzrns (p. ex., 1'csserlet et 1'huiic, les frais
ance), c xeept interest or capital cyst allowance for an d'entretien et tous Ies frais de reparation.•36dLIC[ion fhite do.()Ut
Automobile owned by the cmpioyer err lease costs for a
pmduit d'assurance)et tons les autres frais( ex,,its
leased autcunbbile;. Personal parking p� perrnis et
P' g casts paid by the 1cs assurances), a 1 exclusion des intents ett de la deduction pour
employer are considered to be additional remuneration of amortisscrrtent dune atltolliobile appartenant a 1'ernployettr otr
the employ.1e. No benefit for parking, will be imputed R)r des frais do location d'une automobile louse. Les frais person-
parking costs related to business travel, refs do stationnement payes par 1'employeur scent consideres
eomme une r6muneration suppl4mentatre de )'employe. Les
frais de stationnement engagds au tours d'an vovage d'aft<lires ne
donneront lieu e aucun avantage.
As discussed in i beiIc)w,an alternative method of comput- Comnle noes l'indiquons au numdro 7 c::-apres, le paragraphe
ing the amount of this beno;fit is available under subsection, 6(2.2)expose une autre m6thodo pour calculcr lc montant de cot
6(2.2). avantage.
7. With respect to the benefit referred to in 6 above, [ 7. C:oneemant lc benefice mentionnd an numdro)6 ci-dessus,
subsection 6(2,2) provides that where I le paragraphs 6(2.2) pr6voit quo si
(a) a reasonable standby charge, as discussed in 8 a) des frais raisonnables pour dro it(f'u,;ag4 d'une automo-
helow, is determined under subparagraph 60)(e)(i) bile, eomme it est discutc au num6ro 8 ci-dessous, stint
for an automobile in computing the income of an deterrnin& err Vertu du sous-alinea 6(000) aua fins du
employee for a utxation year, calcul du revenu Tun employe pour uf.,e annee d'lmposition,
(b) the automobile is used primarily in the perfor b) )'employe se Bert principaletnerlt de scan automobile
manec of the employee's duties of the office or pour aceamplir les fonGtic>ns de sa ch,jrge au de son emploi
employment (generally, the Department
ill be meat considers (de fagon gdndrale, le Minist6re 4ons.idere quo 14 condition
that thu"used primarily"test will be met where more «sera principalernent»est respectds Iorstlue plus do SO pour
than 50 h
percent of te distance travelled by the auto- 104 de la distance parcourue par l.e vehicule Pest dins
mobile;is in the performanco of the employee's duties Paccomplissement des fonctions de!a charge ou do►'emploi
Of the office or employment), and de !'employe) et
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