原则上应该注册在公司名下，因为车的注册费和保险费是一样的。
注册在个人名下，报税时只能申报公里数。但在公司名下可以申报更多的内容，包括折旧。买保险时，会要求个人的名字加上。
在公司名下的车，公司一定要像个人受个人使用费。
Automobile Standby Charge and Operating Cost
Rules of Application
These rules apply where an employer makes an automobile “available” to an employee or a person related to the employee.
A vehicle is made available to the employee, or a person related to the employee, if the employee has access or control over use of the vehicle.
Vehicles not included under these rules are:
taxis
buses
hearses
clearly marked emergency medical response vehicles
vans, pick-up trucks that:
have a seating capacity of not more than the driver and two passengers and are acquired to transport goods, or
are used 90% or more of the time to transport goods, equipment or passengers.
An employee receives a benefit to the extent that the automobile is used for personal driving.
Personal driving includes:
vacation trips
driving for personal use
travel between home and work
by the employee or person related to employee
Personal driving does not include travel from home to a point of call other than the regular place of business of the employer or the return home from that point.
For Quebec resident employees:
When an automobile is made available to an employee, the employee must remit a logbook to the employer.
The logbook must be remitted no later than the 10th day following:
the end of the year, or
the end of the period during which the automobile was made available to the employee, if that period ends before the end of the year.
Any employee who fails to remit the logbook by the applicable deadline is subject to a penalty of $200.
Computation of Benefit
There are two types of benefits to be computed where an employer provided automobile is used by an employee for personal purposes:
I. Standby Charge
It represents the benefit employees enjoy when an employer’s automobile is available for their personal use.
It is reduced by any reimbursements paid in the year by the employee to the employer for the use of the automobile.
Click here for a chart on how to compute the Standby Charge
II. Operating Cost
It represents the benefit received in respect of automobile operating expenses paid by the employer and relating to the personal use of a company owned/leased automobile.
It is reduced by any reimbursements paid by the employee to the employer in the year or within 45 days after the end of the year for the use of the automobile
Operating costs include:
gasoline and oil
licenses
insurance
repairs and maintenance
Expenses do not include:
interest
parking
capital cost allowance
lease costs
Two methods available to calculate the benefit:
“simplified” method, or
one-half of the standby charge (restrictions apply).
Click here for the chart on how to calculate the Operating Cost Benefit
http://www.rsmrichter.com/Automobile_Standby_Charge2008.aspx
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