Automobile Operating Expense Benefit (GST/HST) Regulations

2 For the purposes of clause 173(1)(d)(vi)(A) of the Excise Tax Act, where a registrant supplies property or a service and an amount in respect thereof is required to be included in computing an individual’s income for the purposes of the Income Tax Act for a taxation year, the prescribed percentage of the total consideration that includes that amount is

• (a) 10% if

  • (i) the individual is an employee of the registrant and is required under subsection 6(1) of the Income Tax Act to so include the amount and the last establishment of the registrant at which the individual ordinarily worked, or to which the individual ordinarily reported, in the year in relation to that office or employment is located in a participating province, or

  • (ii) the individual is a shareholder of the registrant, is required under subsection 15(1) of the Income Tax Act to so include the amount and the individual is resident in a participating province at the end of the year; and

• (b) 4%, in any other case.