Written by: DMA Staff

The CRA has released an updated version of the Taxable Benefits Guide titled “T4130, Employers’ Guide—Taxable Benefits and Allowances.” This publication explains in detail an employer’s responsibilities in determining taxable benefits. It guides readers on how to calculate the value of benefits and allowances, including the resulting GST/HST liability. 


One of the most common taxable benefits provided to employees in Canada is the use of an employer-owned or leased automobile for both business and personal purposes. As the personal use portion is considered a taxable benefit to the employee, the CRA has developed an Automobile Benefits Online Calculator to assist employers in determining their tax obligations.


DMA’s Canada sales tax experts highly recommend leveraging tools and resources such as the calculator to alleviate the complexity of these difficult calculations. However, working directly with our team can be significantly more beneficial to your Canada-based company in determining taxable benefits and complying with your GST/HST liabilities. We will guide you through the entire process by finding solutions that best fit your needs, identifying areas for improvement, and determining any educational opportunities that may arise.

Contact our Canada Sales Tax professionals to get started on reviewing your taxable benefits.