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Diane Joly works for Crystal Lighting in Northwest Territories and is provided with a company-owned automobile. The automobile was in Dianc's possession for 365 days.

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Diane Joly works for Crystal Lighting in Northwest Territories and is provided with a company-owned automobile. The automobile was in Dianc's possession for 365 days. Of the 41,972 kilometres driven, 21,212 kilometres were for business purposes. The purchase price of the vehicle was $25,260.00, excluding the GST calculated at 5%. Diane requested in writing that Crystal Lighting use the optional operating cost method if all the conditions apply. She did not reimburse the company for any of the expenses associated with the automobile. Step 1 - Calculate the automobile availability. Step 2 - Calculate the standby charge or reduced standby charge, if applicable

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