In 2015-0582411E5, an employee was required under the terms of employment to use – at all times – an employer's vehicle “emblazoned” with the employer's logo, colors and advertising.  The CRA said that a “standby charge” (taxable employment benefit) applied under s. 6(1)(e) and s. 6(2) notwithstanding that the employer obviously obtained an advertising benefit from the vehicle’s use.  The CRA further distinguished case law under s. 6(1)(a), saying that such law is concerned only with determining the “primary beneficiary” of the use of the vehicle.  In the CRA’s view, the latter test differs from the formula test applicable in s. 6(1)(e) and s. 6(2), which merely looks at employment versus personal kilometers driven.  The CRA also reiterated its long-standing view that travelling between an employee's home and his or her regular place of employment (RPE) is personal travel: see page 4 of the attached and Chapter 2 of Guide T4130.