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Ms
Ms. Robin Nestor is provided with an automobile that is owned by her
employer. The employer purchased the car in 2018 for $54,000, plus $7,020 in HST. During 2009, she drives the car a total of 72,000 kilometers, of which 67,000 kilometers were employment related. The automobile was used by Ms. Nestor for 268 days during 2019. Calculate Ms. Nestor's minimum taxable benefit for the use of the automobile.
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