Principal Issues: As a result of the proposed amendment to paragraph (e) of the definition of automobile in subsection 248(1) of the Act announced in the February 18, 2003 Budget, whether a pick-up truck would be excluded therefrom when it is used to earn income from a farming business, and the situation is such that the farm is located at least 30 kilometres from the nearest urban area having a population of at least 40,000 persons, but the individual who uses the pick-up truck lives on the farm.
Position: No.
Reasons: Subparagraph (e)(iii) of the definition of automobile in subsection 248(1) of the Act requires that the location also be a special work site described in subparagraph 6(6)(a)(i) or a remote work location described in subparagraph 6(6)(a)(ii). Since the individual who uses the pick-up truck lives on the farm, it cannot be a special work site or remote work location.