Automobile Operating Expense Benefit (GST/HST) Regulations — 19
19 Section 8 applies to amounts that are required to be included in computing an individual’s income for the purposes of the Income Tax Act for the 2010 and subsequent taxation years except that, (a) in respect of the 2010 taxation year, (i) the reference in paragraph 2(a) of the Automobile Operating Expense Benefit (GST/HST) Regulations , as enacted by section 8 , to “9%” is to be read as a reference to “6%” if the registrant is not a large business (as defined in subsection 236.01(1) of the Act) on December 31, 2010 and (A) in the case where the individual is an employee of the registrant, the last establishment of the registrant at which the individual ordinarily worked, or to which the individual ordinarily reported, in the year in relation to that office or employment is located in Ontario, or (B) in the case where the individual is a shareholder of the registrant, the individual is resident in Ontario at the end of the year, (ii) the reference in paragraph 2(a) of the Automobile Operating Expense Benefit (GST/HST) Regulations , as enacted by section 8 , to “9%” is to be read as a reference to “4.5%” if the registrant is a large business (as defined in subsection 236.01(1) of the Act) on December 31, 2010, if (A) in the case where the individual is an employee of the registrant, the last establishment of the registrant at which the individual ordinarily worked, or to which the individual ordinarily reported, in the year in relation to that office or employment is located in Ontario, or (B) in the case where the individual is a shareholder of the registrant, the individual is resident in Ontario at the end of the year, (iii) the reference in paragraph 2(b) of the Automobile Operating Expense Benefit (GST/HST) Regulations , as enacted by section 8 , to “11%” is to be read as a reference to “10%”, and (iv) the reference in paragraph 2(c) of the Automobile Operating Expense Benefit (GST/HST) Regulations , as enacted by section 8 , to “5%” is to be read as a reference to “4%”; (b) in respect of the 2011 to 2014 taxation years, the reference in paragraph 2(a) of the Automobile Operating Expense Benefit (GST/HST) Regulations , as enacted by section 8 , to “9%” is to be read as a reference to “6%” if the registrant is a large business (as defined in subsection 236.01(1) of the Act) on December 31 of the taxation year and (i) in the case where the individual is an employee of the registrant, the last establishment of the registrant at which the individual ordinarily worked, or to which the individual ordinarily reported, in the year in relation to that office or employment is located in Ontario; or (ii) in the case where the individual is a shareholder of the registrant, the individual is resident in Ontario at the end of the year; (c) in respect of the 2015 taxation year, the reference in paragraph 2(a) of the Automobile Operating Expense Benefit (GST/HST) Regulations , as enacted by section 8 , to “9%” is to be read as a reference to “6.6%” if the registrant is a large business (as defined in subsection 236.01(1) of the Act) on December 31, 2015 and (i) in the case where the individual is an employee of the registrant, the last establishment of the registrant at which the individual ordinarily worked, or to which the individual ordinarily reported, in the year in relation to that office or employment is located in Ontario, and (ii) in the case where the individual is a shareholder of the registrant, the individual is resident in Ontario at the end of the year; (d) in respect of the 2016 taxation year, the reference in paragraph 2(a) of the Automobile Operating Expense Benefit (GST/HST) Regulations , as enacted by section 8 , to “9%” is to be read as a reference to “7.2%” if the registrant is a large business (as defined in subsection 236.01(1) of the Act) on December 31, 2016 and (i) in the case where the individual is an employee of the registrant, the last establishment of the registrant at which the individual ordinarily work