23 May 2023 External T.I. 2017-0713011E5 F - Avantages imposables relatifs aux automobiles ou autres véhicules -- summary under Paragraph 6(1)(k)

Employees were provided with a minivan (specially adapted to carry specialized equipment) only during periods that they were on-call to respond to emergency calls from home. CRA indicated that for purposes of computing taxable benefits under ss. 6(1)(e) and (2) (if the minivans were automobiles) or under s. 6(1)(a) (if not), use of the vehicles in responding travelling to and from the customers with emergencies would not be personal use, but conversely for travel between the home and office.