An employee uses an employer’s car. The car cost $31,500,

An employee uses an employer’s car. The car cost $31,500, including GST of $1,200. The employee drives the car 45,000 km this year, 9,000 of those km are for personal use. The employer paid the operating costs of $7,750. What amount of taxable benefit will be included on the employee’s T4 slip?

An employer pays monthly lease payments of $500 including HST for a car driven by an employee for 11 months. The car is driven for a total of 26,000 km and the operating costs for the year are $4,000. In the 12^th month, the employee is required to return the automobile and keys to his employer’s premises in accordance with company policy. The employee drives 6,000 km for personal reasons. The taxable benefit is?