Principal Issues: 1. Whether the reduced standby charge in subsection 6(2.3) of the Act can be utilized for an employee who receives access to an employer-provided automobile on January 1, 2020? 2. Whether a previous employee’s business usage from 2019 can be used to calculate the current employee’s reduced standby charge for 2020 in subsection 6(2.3) of the Act?
Position: 1. No. 2. No.
Reasons: 1. Subsection 6(2.3) of the Act is only applicable for an employee with an automobile provided by the same employer as in 2019. 2. Wording of subsection 6(2.3) of the Act.