Motor vehicle allowance. is it taxable?

[Asta]

Hello. I am filing our taxes and i cant understand if my husband's received car allowance has to be added to tax return?
He is using his own car to go to work. he reports kilometers every week. he gets 32 cents /km rate.
i noticed that these kilometers are added to his every-2 weeks-salary.
so i think it is not taxable? cause in  my opinion it would be taxed twice if i add this car allowence.

and if i need to mention it in returns, where do i put it? as an income or as the employment expenses?

thanks a lot in advance.

[Baloo]

Hello. I am filing our taxes and i cant understand if my husband's received car allowance has to be added to tax return?
He is using his own car to go to work. he reports kilometers every week. he gets 32 cents /km rate.
i noticed that these kilometers are added to his every-2 weeks-salary.
so i think it is not taxable? cause in  my opinion it would be taxed twice if i add this car allowence.

and if i need to mention it in returns, where do i put it? as an income or as the employment expenses?

thanks a lot in advance.

Call the CRA http://www.cra-arc.gc.ca/cntct/menu-eng.html