CCA Class on Passenger vehicle with more than 8 passengers

Tax Topics
1

I have a client with a passenger van with 15 seats, what CCA class / CCA rate does this fall under?

It does not fall under the definition of passenger vehicle so cannot be 10 or 10.1.

Thanks!

2

Depending on Gross weight… it could be Class 16

3

I would put it in class 10, not 10.1. Farm tractors, self propelled farm equipment, and wagons are all class 10. Class 10 is not limited to passenger vehicles.

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4

I looked into that but it is under the gross weight for Class 16 to be applicable

5

Why do think the vehicle could not be included in Class 10?

Subsection 248(1) defines automobiles, passenger vehicles, and motor vehicles.

If your client’s van does not meet the definition of an automobile or a passenger vehicle (an automobile purchased after June 17th, 1987) then it most likely fits the definition of a motor vehicle.

motor vehicle - an automotive vehicle designed or adapted to be used on highways and streets

Class 10 does not just include motor vehicles…that class is predominantly for “motor vehicles”.

6

I think you meant to say:
Class 10 does not just include PASSENGER vehicles…that class is predominantly for “motor vehicles”.
?

7

Sometimes I can be confusing but I did mean to say it the way I did.

A radio is not just used for listening to music… a radio is predominantly used for listening to music. kind of analogy.

@max 's mini bus does not likely meet the definition of an “automobile” as defined by the Income Tax Act. If it doesn’t meet the definition of automobile then it certainly wouldn’t meet the definition of “passenger vehicle”. According to subsection 248(1) a “passenger vehicle” is merely an automobile purchased after June 17th, 1987.

If it does not meet the definition of an automobile or a passenger vehicle it likely still meets the definition of a “motor vehicle” under 248(1).

In @max 's initial post he claims the passenger van can’t be included in Class 10.

My response was meant to mean not only can a “motor vehicle” be included in Class 10, that is the class that it’s predominantly intended for them.

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