An automobile that is owned by the taxpayer and is included in Class 54 (but would otherwise be included in Class 10 or 10.1). The rules that apply to the definition of passenger vehicles apply to zero emission passenger vehicles (ZEPVs). A ZEPV does not include a leased passenger vehicle, but other vehicles that would otherwise qualify as a ZEPV if owned by the taxpayer, are subject to the same leasing deduction restrictions as passenger vehicles..

A motor vehicle that is owned by the taxpayer where all of the following conditions are met:

• is a plug‑in hybrid with a battery capacity of at least 7kWh or is either fully:
  • electric
  • powered by hydrogen
• is acquired, and becomes available for use, after March 18, 2019, and before 2028
• has not been used for any purpose before it was acquired by the taxpayer
• is a vehicle for which:
  • an election has not been made to forgo the Class 54 or 55 treatment
  • assistance has not been provided by the Government of Canada under the new incentive announced on March 19, 2019
  • an amount has not been deducted as CCA and a terminal loss has not been claimed by another person or partnership

A limited number of supplies of goods and services that are taxable at the rate of 0%. This means that you do not charge GST/HST on these supplies. However, taxpayers can claim an input tax credit (ITC) to recover the GST/HST they paid or owe on purchases made to provide them.