See Also
Pronovost v. The Queen, 2003 DTC 720, 2003 TCC 139
A six-passenger pick-up truck of the taxpayer was used by him to carry tools required for work by him as an employee of a forestry company, and his personal use of the truck was minimal. Accordingly, the truck did not constitute an automobile by virtue of paragraph (e)(iii) of the definition.
Administrative Policy
14 July 1995 T.I. 950797 (C.T.O. "Definition of Automobile")
A "Hummer" qualifies as a "motor vehicle of a type commonly called a van or pick-up truck or a similar vehicle".
10 December 1992 Memorandum (Tax Window, No. 27, p. 21, ¶2327)
Unless the configuration of a pick-up truck is permanently altered by the removal of the rear seat, it will not qualify for the exemption from the definition of automobile in subparagraph (e)(i) merely by the removal of a backseat and utilization of the space which is behind the front seat to store tools.
88 C.R. - "Automobile Rules" - "With Respect to Expensive Automobiles"
A pick-up truck that has been adapted to transport more than two passengers as well as equipment, is included.