Automobile

Administrative Policy

10 June 2019 Internal T.I. 2019-0796221I7 F - Qualification d’un véhicule à titre de « voiture de tourisme »

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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 50

9 March 2017 External T.I. 2017-0689241E5 F - Avantages imposables relatifs aux automobiles ou autres véhicules

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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 195

14 July 1995 T.I. 950797 (C.T.O. "Definition of Automobile")

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10 December 1992 Memorandum (Tax Window, No. 27, p. 21, ¶2327)

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88 C.R. - "Automobile Rules" - "With Respect to Expensive Automobiles"

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 67.3 14

Paragraph (e)

Subparagraph (e)(ii)

See Also

BH Parkway Place Ltd. v. The Queen, 2019 TCC 7 (Informal Procedure)

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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. 182 206
Tax Topics - Excise Tax Act - Section 201 $74K SUV used for transporting goods was not subject to $30K cap 214

Pronovost v. The Queen, 2003 DTC 720, 2003 TCC 139 (Informal Procedure)

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