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...
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...
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...
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...
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....
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.
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, 2024-1028891C6 F - Définition du terme « automobile »
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...
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....
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...
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...
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....