I have a question regarding motor vehicle fringe benefit where a member of a CC uses the vehicle registered in CC's name.
The member works from home (so there isn't any private usage for travel from office to work) and he travels extensively for business purposes. The vehicle is mostly used for business purposes (90%) of the time. At most there is one or two times a year that the vehicle is used for private travel.
Should the member still be taxed on a motor vehicle fringe benefit each month. It seems unfair as the vehicle is used solely for business trips.
Would it be possible to tax him only those months were private travel incurred?