Alex John is driving a company car mostly for employment purposes. The cost of the automobile is $40,000 including HST. Assume the car is purchased by his employer. It is used by Alex for 10 months of the year. In the other months, he was required to return the car to his employer's premises per company policy. While in possession, he drives it for personal purposes for a total of 11,000 km.

Calculate Alex's minimum taxable benefit USING 2022 RATES

[Must show detailed calculation