You know from experience that the company pays $$0\mathrm{.}70$ per kilometre as the mileage rate for the use of employee$-$owed cars. You noticed that some of the employees are travelling a lot, with two employees driving $6,000$ km in the year.

Determine the tax treatment. Show all calculations and mention how much is added back.

Allowance for an Automobile

Max allowance that can be deducted by an employer is $$0\mathrm{.}66$ for first $5,000$ km$,$ and $$0\mathrm{.}62$ for each additional km $(2023).$ Limitation applies only if allowance is tax$-$free. If allowance is taxable, the employer can deduct the full amount if reasonable.