Principal Issues: Whether an extended cab pick-up truck is excluded from the definition of automobile in subsection 248(1) by virtue of:
Paragraph (a) - if it is not considered a motor vehicle designed or adapted primarily to carry individuals on highways and streets; or
Subparagraph (e)(ii) - if it used all or substantially all for the transportation of goods, equipment or passengers in the course of gaining or producing income.
Position: Paragraph (a) - No. Subparagraph (e)(ii) - Yes.
Reasons: Paragraph (a) - Pick-up trucks in general have been designed primarily to carry individuals on highways and streets. Further, when the definition of automobile is read in total context, it is reasonable to conclude that motor vehicles specifically described in the provisions enumerated after the phrase "but does not include", are included under paragraph (a) of the definition.
Subparagraph (e)(ii) - in the taxation year in which it was acquired, the extended cab pick-up truck was used all or substantially all for the transportation of goods, equipment or passengers in the course of gaining or producing income.