To help, PWC has prepared a booklet that provides a general outline and analysis of the relevant tax rules. It also addresses the tax consequences that arise when an automobile is supplied to a shareholder or partner or when a self-employed person uses an automobile for business.

To find out more, please download the Adobe Acrobat file below: "Car Expenses and Benefits — A Tax Guide 2009.pdf."

Automobile Log
Also below is a log that can be printed and used to track business and personal driving: “Car Expenses and Benefits: Employee Log.pdf”

One-Page Update to the 2009 Guide
The 2009 edition of Car Expenses and Benefits — A Tax Guide is available electronically only. A one-page update that outlines key changes to the 2004 printed Guide is also available: "Car Expenses and Benefits: Update for 2009."

Important Downloading Instructions for PDFs
For optimal viewing and to enable the hyperlinks used in the two documents, the files must be saved in the same folder on your computer.

To download the PDF files to your computer, click and hold the 'right' mouse button on the link above and select "Save Link As..." or "Save Target As...".

1.84 MB Car Expenses and Benefits: A Tax Guide 2009 (1.84 MB)
Download the full PDF Tax Guide.

162 KB Car Expenses and Benefits: Employee Log (162 KB)
Download the full PDF Employee Log.

118 KB Car Expenses and Benefits — A Tax Guide 2009 (118 KB)
Download the full PDF Update.