Vehicle definitions chart
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Vehicle definitions chart
| Type of vehicle | Seating (includes driver) | Business use in year bought or leased | Vehicle definition |
|---|---|---|---|
| Coupe, sedan, station wagon, sports car, or luxury car | 1 to 9 | 1% to 100% | passenger |
| Pick-up truck used to transport goods or equipment | 1 to 3 | more than 50% | motor |
| Pick-up truck (other than above)Footnote 1 | 1 to 3 | 1% to 100% | passenger |
| Pick-up truck with extended cab used to transport goods, equipment, or passengers | 4 to 9 | 90% or more | motor |
| Pick-up truck with extended cab (other than above)Footnote 1 | 4 to 9 | 1% to 100% | passenger |
| Sport-utility used to transport goods, equipment, or passengers | 4 to 9 | 90% or more | motor |
| Sport-utility (other than above) | 4 to 9 | 1% to 100% | passenger |
| Van or minivan used to transport goods or equipment | 1 to 3 | more than 50% | motor |
| Van or minivan (other than above) | 1 to 3 | 1% to 100% | passenger |
| Van or minivan used to transport goods, equipment, or passengers | 4 to 9 | 90% or more | motor |
| Van or minivan (other than above) | 4 to 9 | 1% to 100% | passenger |
Note
A passenger vehicle or a motor vehicle may also qualify as a zero-emission vehicle or a zero-emission passenger vehicle.
Footnotes
- Footnote 1
-
A vehicle in this category is considered a motor vehicle if it is used mainly to transport goods, equipment, or passengers while earning or producing income at a remote work location or at a special worksite that is at least 30 kilometres from the nearest community having a population of at least 40,000.
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- Date modified:
- 2021-01-18