If you do not use your extended cab pickup truck more than 10% for business, it is considered a class 10.1 vehicle. This will limit you in the amount of capital cost, interest and leasing deductions. However, according to a recent CCRA Technical Interpretation, extended cab pickup trucks may be excluded from class 10.1 definition if the rear seats are permanently removed and replaced with another permanent structure, such as shelving, units, and the vehicle is used more than 50% for business.
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