Scarlet Nelson/ Larry Nelson v. The Queen, 2011 TCC 223 (Informal Procedure) -- summary under Exclusive

The registrant acquired a passenger vehicle for $50,000, whose capital cost to the registrant for GST purposes was limited to $30,000, pursuant to s. 201. Woods J. disallowed ITCs on the vehicle, on the basis that the vehicle's commercial use was not "exclusive" as defined in s. 123(1). The registrant's business usage was only 54%, which was clearly not " all or substantially all" of the use of the vehicle. The registrant's argument, that the deemed cost was reduced to 60% of actual cost, and that 54% usage was 90% of this reduced amount, was irrelevant to the question of whether there was exclusive commercial use.