18 January 2002 External T.I. 2001-0092665 F - AUTOMOBILE-VEHICULE PUBLICITAIRE -- attach -- Automobile
automobile status turns on design, not use (here, only for advertising)
Automobile
19 January 2004 Internal T.I. 2003-0045911I7 F - Camionnette et définition de automobile -- attach -- Automobile
application of s. 13(5) where extended-cab pick-up truck ceased to be an automobile
9 December 2010 Internal T.I. 2010-0371741I7 F - Automobiles mises à la disposition des employés -- attach -- Automobile
qualification as automobiles turns on design, not use
10 June 2019 Internal T.I. 2019-0796221I7 F - Qualification d’un véhicule à titre de « voiture de tourisme » -- attach -- Automobile
a passenger vehicle ceases to qualify as such when it commences to be used as a taxi given the s. 13(7)(b) deemed acquisition
9 March 2017 External T.I. 2017-0689241E5 F - Avantages imposables relatifs aux automobiles ou autres véhicules -- attach -- Automobile
emergency vehicle's markings must clearly mark it as police or fire vehicle
10 December 1992 Memorandum (Tax Window, No. 27, p. 21, ¶2327) -- attach -- Automobile
IT-63R5 "Benefits, Including Stand-By Charge for an Automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer - after 1992" -- attach -- Automobile
88 C.R. - "Automobile Rules" - "With Respect to Expensive Automobiles" -- attach -- Automobile
14 July 1995 External T.I. 9507975 - DEFINITION OF AUTOMOBILE -- attach -- Automobile
