Keefe v. The Queen, 2003 DTC 1526, 2003 TCC 791 (Informal Procedure) -- summary under Subsection 6(2)

The taxpayer, who was the principal of a family company that was engaged in the supply and installation of commercial floor coverings, used a company-supplied vehicle to service clients (often after hours) within a 100-kilometre radius of his business premises and drove the vehicle approximately 40,000 kilometres per taxation year of which 7,500 kilometres were for non-employment purpose uses. Sheridan J. found that the taxpayer had satisfied the "substantially all" test in paragraph (d) of A in s. 6(2).