Human Resources 101

If you need to track automobile usage for Canadian tax purposes, Deloitte and Touche provides a handy log book. You can download a PDF from the page linked below or e-mail a request for an Excel spreadsheet version.

This logbook helps employees and employers comply with both federal and Quebec tax rules dealing with the use of automobiles made available to employees. It is not intended for the computation of the stand-by charge or of the operating costs of an automobile.

In the March 30, 2004, Budget, the Quebec Ministry of Finance introduced an additional compliance requirement for employees who are provided with an automobile. Since January 1, 2005, in addition to recording the number of days during the year that the automobile was made available to the employee and the number of kilometres travelled each day for employment purposes, the employee has to provide the employer with a copy of the logbook no later than the tenth day after:

• the end of the year, when the automobile is made available to the employee at the end of the year, or
• the end of the period in which the automobile was made available to the employee, if the period ends before the end of the year.

Employees not providing employers with the logbook within the prescribed time limit may incur, in Quebec, a penalty of $200.

This logbook can be helpful to taxpayers in meeting this new compliance requirement, especially in Quebec, as Revenu Québec does not provide a prescribed logbook or form. You may request the Excel version of this logbook from your Deloitte tax advisor.

Canada, tax, automobile logbook 2007 from Deloitte & Touche LLP