TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

AUTOMOBILE ALLOWANCE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-04-05

English

Subject field(s)
  • Taxation
DEF

Any payment that employees receive from an employer for using their own vehicle in connection with or in the course of their office or employment. This payment is in addition to their salary wages, without having to account for its use.

OBS

Term used in the Income Tax Act, S. 18(1).

French

Domaine(s)
  • Fiscalité
DEF

Paiement [versé] [...] à un employé pour l'utilisation de son véhicule à moteur dans le cadre de son emploi, en plus de son traitement ou salaire, sans qu'il ait à en justifier l'utilisation.

OBS

Terme employé dans la Loi de l'impôt sur le revenu, alinéa 18(1)r.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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