Mr. Queen is provided with a car that the company leases at a rate of $900 per month, including both GST and PST. The company pays for all of the operating costs of the car and these amounted to $3,500 for 2021. Mr. Queen drove the car a total of 35,000 kilometers in 2021, 25,000 kilometers of which were carefully documented as use for employment purposes and 10,000 for personal use.. While he was in the hospital (see Item 1), his employer required that the car be returned to company premises.