Mr. Sammy Snail is a salesperson for Big Bad Worms Ltd., a Gimli based worm hatchery company. As Sammy's work requires him to travel extensively throughout southern and central Manitoba, the Company provides him with an automobile. The Provincial Sales Tax (PST) rate in Manitoba is 8 percent and the Goods and Services Tax (GST) is 5%.

From January 1, 2018 through May 31, 2018, the Company provided him with a Ford Edge. This car was purchased by the Company on January 31, 2017 at a cost of $43,000, plus $3,440 in provincial sales tax and $2,150 in GST. During the period January 1, 2018 through May 31, 2018, the car was driven 38,000 kilometers for employment related purposes and 3,400 kilometers for personal use. The Company paid all operating costs during the period, for an amount of $3,656, including applicable PST and GST.

On May 31, 2018, following a late evening sale conference at the Crystal Hotel in Brandon, MB, Mr. Snail was involved in an accident in which the Ford Edge was destroyed and written off for insurance purposes. Mr. Snail was hospitalized and was not able to return to work until July 1, 2018. Big Bad Worms' insurance company paid $27,500 to the Company for the loss of the car.

When Mr. Snail returned to work on July 1, 2018, the Company provided him with a Kia Sportage. The Company leased this vehicle at a monthly cost of $719 per month, including applicable PST and GST.

For the period July 1, 2018 through December 31, 2018, operating costs totaled $3,456, including applicable PST and GST. These were paid for by the Company. During this period, Mr. Snail drove the car 14,400 kilometers for employment related purposes and 14,600 kilometers for personal use.

Mr. Snail paid to the Company $0.13 per kilometer towards the personal use of the cars owned and/or leased by the Company for the year.

REQUIRED: Calculate the minimum taxable car benefit that will be included in Mr. Snail's employment income for the year ending December 31, 2018?