Automobile

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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 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 he or she performs temporary duties, or at a location so remote that he or she cannot reasonably be expected to establish his or her home there (the work site or remote location must be at least 30 km from an urban area with a population of 40,000 or more). 

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