Darby Electricity Ltd. provided a car to Linda Lane for her use in carrying out her employment duties. Linda Lane was given full possession of the car and was allowed to use it for personal needs. However, when she was not using the car for employment/personal activities, the car had to be returned to Darby Electricity Ltd.’s premises, so that it could be used by other employees.

The car was purchased in 2020 for $ 70,000. During 2020 and 2021, Darby Electricity Ltd. claimed maximum CCA.

During 2021, Linda Lane drove the car 60,000 kilometres, and Darby Electricity Ltd. paid for all of the operating costs, which totalled $ 15,000.

Case A: Linda Lane had use of the car for 9 months of the year. Personal use during 2021 totalled 3,000 kilometres.

Case B: Linda Lane had use of the car for 7 months of the year. Personal use during 2021 totalled 22,000 kilometres.

Case C: Linda Lane had use of the car for 10 months of the year. Employment use during 2021 totalled 6,000 kilometres.

Required

Ignore all GST/PST/HST implications. Calculate the minimum taxable benefit that would be allocated to Linda Lane in each of the preceding cases.

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