Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
| |
November 2, 1998 |
| Enquiries and Taxpayer |
J.D. Jones |
| Assistance Division |
957-2104 |
| P. McNally |
| Director |
| Monica Jones - Kisil |
File No. 7-4259 |
SUBJECT: Ford Ranger Supercabs Classification for Tax Purposes
This is in reply to your memorandum dated August 22, 1989, wherein you requested our opinion as to whether 1988 and 1989 Ford Ranger Supercab trucks are considered passenger vehicles for CCA purposes.
It is our understanding the 1988 and 1989 Ford Ranger Supercabs in question are pick-up trucks equipped with rear vinyl folding jump seats in the back of the cab and are used for business purposes. The taxpayer in question is asking whether the removal of the folding seats in the back would change the status of the truck such that the truck would not come within the definition of "automobile" in subsection 248(1) of the Income Tax Act.
In our view, the Ford Ranger Supercab is "designed" to carry more than the driver and 2 passengers and, accordingly, is included in the definition of "automobile" as defined in subsection 248(1) of the Income Tax Act. It is also our view that the removal of the rear folding seats would not change this view unless their removal could be said to have permanently altered the vehicle such that the folding seats could not easily be refitted into the vehicle. The vehicle then may be said to be excluded from the definition of an "automobile" as it has been "adapted" to carry not more than the driver and 2 passengers.
21(1)(b)
B.W. DathDirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch
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