Question $4$

$6$ Points

Manoj Brown's employer $($a CCPC$)$ provides him with an automobile for business and personal use and pays all operating costs for that vehicle. Manoj used the vehicle for $10$ months throughout $2023.$ The vehicle cost his employer $$53,500$ plus $13\%$ HST$.$

Mr$.$ Brown drove the vehicle $42,000km$ during the year, of which $12,000$ km were for personal purposes. His employer paid $$9,750$ in operating costs for the year. Mr$.$ Brown paid nothing to his employer for the personal use of the vehicle.

Calculate the minimum taxable benefit that Mr$.$ Brown must include in his employment income for the use of this vehicle in $2023.$

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