TERMIUM Plus®

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FRAIS DROIT USAGE AUTOMOBILE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2026-01-08

English

Subject field(s)
  • Taxation
DEF

A portion of the cost (2% of the capital purchase price or 2/3 of the monthly lease cost) of a company car, which is added to an employee's taxable income as a taxable benefit. It represents the benefit an employee receives when an employer's automobile is available for an employee's personal use.

French

Domaine(s)
  • Fiscalité
DEF

Partie du coût (2% du prix d'achat ou 2/3 des frais mensuels de location) d'une automobile fournie par l'employeur, ajoutée au revenu imposable d'un employé à titre d'avantage imposable. Les frais pour droit d'usage représentent l'avantage que tire l'employé de l'utilisation de l'automobile de l'employeur à des fins personnelles.

Spanish

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