Administrative Policy
10 June 2019 Internal T.I. 2019-0796221I7 F - Qualification d’un véhicule à titre de « voiture de tourisme »
When asked as to the qualification of a vehicle as a "passenger vehicle” where it initially was acquired for personal use and subsequently began...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(b) | s. 13(7)(b) applies when passenger vehicle converted to taxi use | 52 |
9 March 2017 External T.I. 2017-0689241E5 F - Avantages imposables relatifs aux automobiles ou autres véhicules
After being asked about fire chiefs, who were on call 24 hours a day throughout the year with a clearly identified vehicle, equipped with all...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) | even where a vehicle available 24 hours a day to a fire chief is clearly marked as a firefighter car, the employer must still estimate whether there is a personal-use benefit | 205 |
9 December 2010 Internal T.I. 2010-0371741I7 F - Automobiles mises à la disposition des employés
In concluding that vehicles, whose trunk and back seat are dedicated to carrying the equipment necessary for the employee to perform job-related...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(e) | employer-provided automobile to attend occasional off-site meetings did not generate a benefit | 182 |
19 January 2004 Internal T.I. 2003-0045911I7 F - Camionnette et définition de automobile
An extended-cab pick-up truck was included in Class 10.1 when it was acquired in 2002 but fell into Class 10 for years commencing after 2002...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(5) - Paragraph 13(5)(a) | when truck is transferred from Class 10.1 to 10, the capital cost as originally limited under s. 13(7)(g) is used for Class 10 purposes | 120 |
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(g) | s. 13(7)(g) limitation was preserved when pick-up truck transferred from Class 10.1 to 10 | 69 |
18 January 2002 External T.I. 2001-0092665 F - AUTOMOBILE-VEHICULE PUBLICITAIRE
An advertising company acquired motor vehicles which it modified for use, e.g., in vehicular traffic, for advertising the products of its clients....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Automobile - Paragraph (e) - Subparagraph (e)(i) | vehicle cosmetically altered for advertising purposes is not thereby used to transport goods or equipment | 86 |
14 July 1995 External T.I. 9507975 - DEFINITION OF AUTOMOBILE
A "Hummer" qualifies as a "motor vehicle of a type commonly called a van or pick-up truck or a similar vehicle".
10 December 1992 Memorandum (Tax Window, No. 27, p. 21, ¶2327)
Unless the configuration of a pick-up truck is permanently altered by the removal of the rear seat, it will not qualify for the exemption from the...
88 C.R. - "Automobile Rules" - "With Respect to Expensive Automobiles"
A pick-up truck that has been adapted to transport more than two passengers as well as equipment, is included.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 67.3 | 14 |
IT-63R5 "Benefits, Including Stand-By Charge for an Automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer - after 1992"
Paragraph (e)
Administrative Policy
10 October 2024 APFF Roundtable, Q.8
The conditions in (e)(i) to (iii) for exclusion from the “automobile” definition specify that such conditions must be satisfied “in the...
Subparagraph (e)(i)
Administrative Policy
23 May 2023 External T.I. 2017-0713011E5 F - Avantages imposables relatifs aux automobiles ou autres véhicules
Employees were provided with a minivan only during periods that they were on-call to respond to emergency calls. The minivans (bearing the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) - Element A - Paragraph A(a) | driving to or from home as a result of responding to emergency calls is not personal use | 193 |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(k) | travel of on-call employees between home and customer sites was not personal | 80 |
18 January 2002 External T.I. 2001-0092665 F - AUTOMOBILE-VEHICULE PUBLICITAIRE
An advertising company acquired motor vehicles which it modified for use, e.g., in vehicular traffic, for advertising the products of its clients....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Automobile | automobile status turns on design, not use (here, only for advertising) | 51 |
9 January 2002 External T.I. 2001-0089655 F - AVANTAGE AUTOMOBILE
Employees who supervise the installation of new equipment are provided with a van or pick-up truck so that they can respond to emergencies. CCRA...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) | being on-call at home does not diminish the personal benefit from use | 101 |
Subparagraph (e)(ii)
See Also
BH Parkway Place Ltd. v. The Queen, 2019 TCC 7 (Informal Procedure)
D'Auray J also accepted evidence that the appellant (a commercial landlord) had purchased a $73,000 Mercedez Benz SUV in order to permit its...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 182 - Subsection 182(1) | a statutory penalty received by a landlord from a defaulted tenant was not subject to s. 182, which applied on prorated basis | 225 |
| Tax Topics - Excise Tax Act - Section 201 | $74K SUV used for transporting goods was not subject to $30K cap | 233 |
Pronovost v. The Queen, 2003 DTC 720, 2003 TCC 139 (Informal Procedure)
A six-passenger pick-up truck of the taxpayer was used by him to carry tools required for work by him as an employee of a forestry company, and...
Subparagraph (e)(iii)
Administrative Policy
10 January 2005 Internal T.I. 2004-0091251I7 F - Définition d'automobile
An employee of a logging contractor who is required to work at logging sites that are special work sites or remote locations described in s....