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Employer Provided Motor Vehicles for Private Use

  • Employees must be provided with a letter of restriction stating that the work related vehicle is not available for private use except for travel between home and work, and for travel related to the business.
  • Checks need to be done quarterly (every 3 months) to make sure employees are only using the vehicles for work-related purposes.
  • they stay away from home overnight with the vehicle
  • they are away for more than 24 hours
  • they need the vehicle to perform their work.

Tax-e-mail Issue 2404