Passenger vehicle for tax purpose

A passenger vehicle is a motor vehicle designed or adapted primarily to carry people on highways and streets. It seats a driver and no more than eight passenger.

Most cars, station wagons, vans, and some pick-up trucks are passenger vehicles.

See a list of vehicles that are not passenger vehicles

A passenger vehicle is subject to the limits for capital cost allowance (CCA), interest, and leasing. 

How to deduct vehicle expenses 

What types of vehicle expenses are tax deductible

Additional information