MGAC50H3 Midterm: S - Chapter 3 textbook - P14.pdf
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Lesser of: (a) 9,000 km sh. 27 = (b) ,239 = Notes to solution (1) mitch is not but darly is eligible for the reduction in the standby charge based on business use in excess of 50%. (2) darly is eligible for the election method [spar. 6(1)(k)(iv)] since the car is used more than 50% for business purposes, as long as darly informs her employer by december 31. Darly is better off not taking this election since one-half of the standby charge is greater than the prescribed rate times the personal-use kilometres.
