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