On December 4, 2025, the CRA released the 2025 RC18 form (Calculating Automobile Benefits) and added the 2025 Accessible fillable PDF and Standard print PDF forms.
The RC18 is the official worksheet from the CRA used to calculate the employee’s automobile taxable benefit when an employer provides an automobile to an employee for personal use.
The automobile benefit includes two components.
- Standby Charge
- Operating Expense Benefit
Employers should:
- Obtain complete vehicle information;
- Track employee usage;
- Decide and document the method used;
- Use the most up-to-date RC18 worksheet or the CRA’s online calculator; and
- Ensure that the amount is reported on the T4 or T4A slip as the benefit is enjoyed.