21.6 Employee declaration



This section is relevant only to the second and third methods described in section 21.1.

End of attention

In order to substantiate the percentage of business use of an employee's car, the employee must provide a declaration to you and it should be in the approved form for the type of benefit that you provided.

Therefore, if you have provided:

  • an expense payment fringe benefit, you would use the Expense payment benefit declaration
  • a loan fringe benefit, you would use the Loan fringe benefit declaration
  • a property fringe benefit, you would use the Property benefit declaration
  • a residual fringe benefit, you would use the Residual benefit declaration.

However, the information contained in the declaration must be extended by the addition of either section B or C (whichever is appropriate) as shown on the Employee's car declaration. For a list of employee declarations, refer to Declarations.

    Last modified: 06 Dec 2011QC 17822