1. Jonny Rollins was given a car to use by his employer Kline Corporation. The car was purchased for $20,000 including HST. Rollins drove the car for a total of 26,000 km during 2021 and 9,000 kms were for personal use. The maximum taxable benefit is ?

 

2. If an individual returns to Canada after an absence of less than 2 years the individual will be considered to have retained Canadian residency during his absence. If the individual returns to Canada after an absence of 2 years or more, the individual's residence will need to be evaluated, as the statutory 2 year period has expired. is this statement correct if not then why?