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.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues: Whether a truck qualifies under 118.2(2)(l.7)?
Position: No. Only a van could qualify.
Reasons: A truck and a van are two different distinct vehicles.
XXXXXXXXXX 990416
Wm. P. Guglich
Attention: XXXXXXXXXX
March 24, 1999
Dear Sirs:
Re: Truck adaptation to provide wheelchair accessible transportation
This is in reply to your letter of February 11, 1999, requesting our views regarding the application of paragraph 118.2(2)(l.7) of the Income Tax Act (“the Act”) to a truck that is adapted to provide wheelchair accessible transportation. These adaptations include lifts to raise disabled persons into a truck, as well as lifts to store a wheelchair in the cab or box of the truck. You refer to the comments, in paragraph 38 of Interpretation Bulletin IT-519R2, Medical Expense and Disability Tax Credit and Attendant Care Expense Deduction, that the term “wheelchair” is not restricted to the conventional arm-powered or battery powered wheelchairs but also includes scooters and wheel mounted geriatric chairs.
The term wheelchair in paragraph 118.2(2)(i) is not defined in the Act and therefore the common ordinary meaning must be used. Merriam Webster’s Collegiate Dictionary, Tenth Edition, defines wheelchair as: “a chair mounted on wheels, esp. for the use of disabled persons”. Therefore, a scooter, used by a handicapped person for mobility, could be considered a wheelchair for purposes of paragraph 118.2(2)(i) of the Act.
The term “van” in paragraph 118.2(2)(l.7) is not defined in the Act. Within the context of paragraph 118.2(2)(l.7) of the Act van is defined in Merriam Webster’s Collegiate Dictionary, Tenth Edition, as: “a multipurpose enclosed motor vehicle having a boxlike shape, rear or side doors , and side panels often with windows”. Based on the above definition a truck could not de considered a van. Furthermore, in the ordinary everyday use of these terms they are two different distinct classes of vehicles. Consequently, a truck would not qualify under paragraph 118.2(2)(l.7) of the Act.
We trust our comments will be of assistance to you.
Yours truly,
J. F. Oulton, CA
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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