A motor vehicle that is designed or adapted primarily to carry individuals on highways and streets and that seats no more than nine persons, including the driver. However, the term “automobile” does not include
- clearly marked emergency medical response vehicles used by individuals to carry out their duties with an emergency medical response or ambulance service, and to carry emergency medical equipment together with one or more emergency medical attendants or paramedics;
- motor vehicles acquired or leased primarily to provide taxi services;
- buses used in a passenger transportation business;
- hearses used in a funeral home business;
- pickup trucks, vans or similar vehicles that, in the taxation year they are acquired or leased,
- are used primarily (more than 50%) to transport goods or equipment in order to gain income, and seat no more than three persons, including the driver, or
- are used entirely or almost entirely (90% or more) to transport goods, equipment or passengers in order to gain income, regardless of seating capacity;
- pickup trucks, if the following conditions are met:
- in the year it is acquired or leased, the pickup truck is used primarily to transport goods, equipment or passengers in order to gain income at a location in Canada;
- at least one occupant of the vehicle works at a special work site where he or she performs temporary duties or at a location so remote from any established community that he or she cannot establish or maintain a dwelling there; and
- the special work site or remote location is 30 kilometres or more from an urban area of at least 40,000 inhabitants.
Where the benefit related to the personal use of a motor vehicle is not provided to an individual by reason of his or her office or employment, the following vehicles are also excluded from the definition of the term “automobile”:
- motor vehicles acquired or leased to be sold or leased in the course of carrying on a business of selling or leasing motor vehicles;
- motor vehicles used by a funeral home business to transport passengers.