10 June 2019 Internal T.I. 2019-0796221I7 F - Qualification d’un véhicule à titre de « voiture de tourisme » -- summary under Paragraph 13(7)(b)

A "passenger vehicle” initially acquired for personal use and subsequently converted to taxi use will at that time be considered by virtue of s. 13(7)(b) to have been “acquired primarily for use as a taxi,” so that such quoted exclusion from the s. 248(1) definition of “passenger vehicle” would thereafter apply.