Zero-emission vehicle
A motor vehicle that meets all the following conditions:
- a plug-in hybrid with a battery capacity of at least 7 kWh or is either fully electric or powered by hydrogen
- is acquired, and becomes available for use, by the taxpayer after March 18, 2019, and before 2034
- if it was acquired before March 2, 2020, has not been used or acquired for use for any purpose before it was acquired by the taxpayer
- is a vehicle in respect of which an amount has not been deducted as capital cost allowance and a terminal loss has not been claimed by another taxpayer
- is a vehicle for which:
- an election has not been made to forgo the class 54, 55 or 56 treatment
- assistance has not been provided by the Government of Canada