Paragraph 8000(a)
Administrative Policy
15 December 2014 T.I. 2014-0548041E5 - Leasing Properties
primary purpose of logging trucks not highway use
Logging trucks were designed for logging (entailing heavy duty use on dirt and gravel logging roads) and not for highway freight haulage and with a gross vehicle weight of 33,001 pounds or more and are equipped with extra fuel tanks, head ach rake and power take off to run a loader mounted on a log trailer. In finding that they were not exempt property, CRA stated:
[T]he primary purpose of the logging trucks… is that they are to be specifically used in the activity of logging on dirt and gravel roads and not the highway. …[L]ogging trucks that are specifically designed and built for off-road use are not "exempt property"... .