Which ONE of the following criteria is relevant in determining whether an allowance received by an employee for the use of an automobile for employment purposes, is taxable to the employee?

1. 1. The allowance is paid on a monthly basis
2. 1. The allowance is calculated based on actual kilometres driven for employment
3. 1. The allowance exceeds a legislated per kilometre threshold amount
4. 1. The allowance is part of the employees contract of employment