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"By Annie Chong12/13/2012|Canadian Payroll Reporter|Last Updated: 12/13/2012 Logbooks for employer-provided automobilesQuestion: 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?Answer: It is essential employees keep complete, accurate and up-to-date logbooks on their driving when they have an employer-provided automobile. The logbooks must contain information on the total number of kilometers the employee (or a person related to the employee) drove for business and for personal use in the calendar year. To Read the Full Story, Subscribe or Sign In Remember Me Forgot Password If you are a current Subscriber, please click here to set-up or update your login information.