The CRA takes the view that a section 6 standby charge is not reduced by a contract of employment that requires the employee to drive a company car at all times, even for personal use, where the car is decorated with the employer’s logo (from which the employer presumably derives some kind of benefit). Georgina Tollstam, “Personal Use of Logo-Emblazoned Company Car” 23:12 Canadian Tax Highlights (December 2015) respecting CRA technical interpretation 2015-0582411E5 dated August 31, 2015.
