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In 2 0 2 3 , Mr . Sam Warren is provided with an automobile that is leased by his employer. The monthly lease payment

In 2023, Mr. Sam Warren is provided with an automobile that is leased by his
employer. The monthly lease payment is $791 per month which includes $91 in
HST. During the year, the car was available to Mr. Warren for a total of 310 days.
During this period, he drives the car a total of 40,000 kilometers, 22,000 of
which are for employment purposes and 18,000 for personal use. Calculate Mr.
Warren's minimum taxable automobile benefit.
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