A motor vehicle that is used to carry individuals and that has a seating capacity for not more than the driver and eight passengers.

The following vehicles are not considered to be automobiles:

• an ambulance;
• a clearly marked emergency medical response vehicle used to carry paramedics and their emergency medical equipment;
• a motor vehicle acquired or leased for use primarily (more than 50%) as a taxi;
• a bus used in a business of transporting passengers;
• a hearse used in a funeral home business;
• a motor vehicle used to transport passengers in a funeral home business;
• a motor vehicle acquired or leased to be sold or leased in a business that sells or leases motor vehicles;
• a pickup truck, van, sport-utility vehicle (SUV) or similar vehicle that, in the taxation year in which it is acquired, is used entirely or almost entirely (90% or more) to transport goods, equipment or passengers in order to earn or produce income;
• a pickup truck, van or similar vehicle that has a seating capacity for not more than the driver and two passengers and that, in the taxation year in which it is acquired, is used primarily (more than 50%) to transport goods or equipment in order to earn or produce income;
• an extended cab pickup truck that:
  • has a seating capacity for the driver and more than two passengers,
  • in the taxation year in which it is acquired or leased, is used primarily (more than 50%) to transport goods, equipment or passengers in the course of earning or producing income at one or more places in Canada, and
  • is used to transport at least one passenger who works at a special work site where they perform temporary duties, or at a location so remote that they cannot reasonably be expected to establish their home there (the work site or remote location must be at least 30 km from a population centre with 40,000 or more inhabitants).