Example Problem 3-11 Mr. Jonathan is required by his contract of employment to use his own car in the performance of his employment duties and to pay for all expenses. Mr. Jonathan leased a BMW from Expensive Cars Unlimited. The following facts relate to the leased car: Lease period Lease cost per month including HST Manufacturer's list price, excluding HST Jan. 1, 2017 to Dec. 31, 2018 $800 $50,000 Mr. Jonathan was not reimbursed for any portion of the lease cost Mr. Jonathan lives in a province which has an HST rate of 13%. 150 Introduction to Federal Incom REQUIRED Determine the allowable lease cost which qualifies for a deduction under sec- tion 67.3 in 2017 before prorating for employment use. Ignore the effects of the leap year