Administrative Policy
10 June 2019 Internal T.I. 2019-0796221I7 F - Qualification d’un véhicule à titre de « voiture de tourisme »
When asked as to the qualification of a vehicle as a "passenger vehicle” where it initially was acquired for personal use and subsequently began...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(b) | s. 13(7)(b) applies when passenger vehicle converted to taxi use | 52 |
9 March 2017 External T.I. 2017-0689241E5 F - Avantages imposables relatifs aux automobiles ou autres véhicules
After being asked about fire chiefs, who were on call 24 hours a day throughout the year with a clearly identified vehicle, equipped with all...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) | even where a vehicle available 24 hours a day to a fire chief is clearly marked as a firefighter car, the employer must still estimate whether there is a personal-use benefit | 205 |
9 December 2010 Internal T.I. 2010-0371741I7 F - Automobiles mises à la disposition des employés
In concluding that vehicles, whose trunk and back seat are dedicated to carrying the equipment necessary for the employee to perform job-related...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(e) | employer-provided automobile to attend occasional off-site meetings did not generate a benefit | 182 |
19 January 2004 Internal T.I. 2003-0045911I7 F - Camionnette et définition de automobile
An extended-cab pick-up truck was included in Class 10.1 when it was acquired in 2002 but fell into Class 10 for years commencing after 2002...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(5) - Paragraph 13(5)(a) | when truck is transferred from Class 10.1 to 10, the capital cost as originally limited under s. 13(7)(g) is used for Class 10 purposes | 120 |
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(g) | s. 13(7)(g) limitation was preserved when pick-up truck transferred from Class 10.1 to 10 | 69 |
18 January 2002 External T.I. 2001-0092665 F - AUTOMOBILE-VEHICULE PUBLICITAIRE
An advertising company acquired motor vehicles which it modified for use, e.g., in vehicular traffic, for advertising the products of its clients....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Automobile - Paragraph (e) - Subparagraph (e)(i) | vehicle cosmetically altered for advertising purposes is not thereby used to transport goods or equipment | 86 |
14 July 1995 External T.I. 9507975 - DEFINITION OF AUTOMOBILE
A "Hummer" qualifies as a "motor vehicle of a type commonly called a van or pick-up truck or a similar vehicle".
10 December 1992 Memorandum (Tax Window, No. 27, p. 21, ¶2327)
Unless the configuration of a pick-up truck is permanently altered by the removal of the rear seat, it will not qualify for the exemption from the...
88 C.R. - "Automobile Rules" - "With Respect to Expensive Automobiles"
A pick-up truck that has been adapted to transport more than two passengers as well as equipment, is included.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 67.3 | 14 |
IT-63R5 "Benefits, Including Stand-By Charge for an Automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer - after 1992"
Paragraph (e)
Subparagraph (e)(i)
Administrative Policy
23 May 2023 External T.I. 2017-0713011E5 F - Avantages imposables relatifs aux automobiles ou autres véhicules
Employees were provided with a minivan only during periods that they were on-call to respond to emergency calls. The minivans (bearing the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) - Element A - Paragraph A(a) | driving to or from home as a result of responding to emergency calls is not personal use | 193 |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(k) | travel of on-call employees between home and customer sites was not personal | 80 |
18 January 2002 External T.I. 2001-0092665 F - AUTOMOBILE-VEHICULE PUBLICITAIRE
An advertising company acquired motor vehicles which it modified for use, e.g., in vehicular traffic, for advertising the products of its clients....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Automobile | automobile status turns on design, not use (here, only for advertising) | 51 |
9 January 2002 External T.I. 2001-0089655 F - AVANTAGE AUTOMOBILE
Employees who supervise the installation of new equipment are provided with a van or pick-up truck so that they can respond to emergencies. CCRA...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) | being on-call at home does not diminish the personal benefit from use | 101 |
Subparagraph (e)(ii)
See Also
BH Parkway Place Ltd. v. The Queen, 2019 TCC 7 (Informal Procedure)
D'Auray J also accepted evidence that the appellant (a commercial landlord) had purchased a $73,000 Mercedez Benz SUV in order to permit its...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 182 - Subsection 182(1) | a statutory penalty received by a landlord from a defaulted tenant was not subject to s. 182, which applied on prorated basis | 225 |
| Tax Topics - Excise Tax Act - Section 201 | $74K SUV used for transporting goods was not subject to $30K cap | 233 |
Pronovost v. The Queen, 2003 DTC 720, 2003 TCC 139 (Informal Procedure)
A six-passenger pick-up truck of the taxpayer was used by him to carry tools required for work by him as an employee of a forestry company, and...
Subparagraph (e)(iii)
Administrative Policy
10 January 2005 Internal T.I. 2004-0091251I7 F - Définition d'automobile
An employee of a logging contractor who is required to work at logging sites that are special work sites or remote locations described in s....