9 December 2010 Internal T.I. 2010-0371741I7 F - Automobiles mises à la disposition des employés -- summary under Automobile

In concluding that vehicles, whose trunk and back seat are dedicated to carrying the equipment necessary for the employee to perform job-related duties, were automobiles, the Directorate stated:

In determining whether the motor vehicles described in the facts are automobiles for the purposes of the Act, the question is the design of the motor vehicles, not their use. If the motor vehicles described in the facts are designed primarily to transport individuals on highways and streets, those motor vehicles are "automobiles" if the seating capacity does not exceed nine and the exceptions in paragraphs (a) to (d) of the definition "automobile" do not apply.

In both of the situations described above, since the vehicles … are designed and constructed with more than three seating positions and are not similar to a van or pick-up truck, we are of the view - based on their use - that those vehicles are automobiles for the purposes of the Act.

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