RSM324H1 Chapter 6: CHAPTER 6-6
15 Feb 2017
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Salaries, commissions, and other forms of remuneration paid to an employee are not subject to. However, certain employee benefits and expense reimbursements may have gst/hst implications. Taxable benefits form items provided by the employer that are zero-rated are not increased by a gst/hst amount. Basic groceries, prescription drugs, and certain travel services. Benefits from items provided by employers that are gst/hst exempt are not subject to the normal rule. E(cid:373)plo(cid:455)er"s guide taxable benefits and allowances (t4130) Gifts, awards, and social events in cash. Gst/hst applies no yes no yes no yes no yes no yes no yes no. However, the original cost of the auto on which the cca is based did include gst/hst. Therefore, an employee can claim a rebate on the portion of the cca that is deducted from employment income. This rebate reduces the capital cost and ucc of the auto in the year the rebate is received: rebate ratios:
