Harvey - Tax Court finds that unauthorized personal use was partly business use

The taxpayer's teenaged daughter and her friends (all without a driving licence) took his Jeep on an unauthorized joyride.  It crashed.

Graham J permitted the taxpayer to deduct a portion of the repair expenses based on the percentage of business use of the vehicle prior to the day of the accident.

Neal Armstrong.  Summaries of Harvey v. The Queen, 2013 TCC 298 under s. 18(1)(a) - income-producing purpose, and s. 163(2).