Top-up payments, vehicle logbook rules (Ask an Expert)

"Without the logbooks,the CRA will generally assume that the employee’s personal use was 2,004 kilometres a year"

Logbooks for employer-provided automobiles

Question
: We provide automobiles for work to a number of our employees. I have just discovered that some of them have not kept complete logbooks of their business and personal driving. Do I need complete logbooks to calculate their taxable benefit or can I base it on partial information?

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