TaxMonkey
Level 8
Is the lease in the corp name or the shareholder name?

Does the shareholder not work for the corp?  All shareholders who provide services to the corp are employees, and must be paid a reasonable salary.

My preferred method, is for the shareholder to personally own the vehicle and for the corp to reimburse the shareholder under an accountable for the business use of the vehicle.  Any amounts that the corp pays about that reimbursements becomes a loan to the shareholder, generally paid off through a distribution.
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