How to category vehicle which are used for personal and business for the purpose of ITcs. Are they rated on weight or uses.

What are the criteria to claim ITcs on vehicle purchase for personal and commercial vehicle and how to category personal and commercial vehicle is they rated on the bases of weight or usesage.For example F-150 of ford is absolutely use for commercial activity and will it treat as motor vehicle use for commercial and the ITcs restrict to $1500 or we can claim full amount of ITcs the client paid on purchase of vehicle.Please advise.


The amount of the ITC's that you can claim depends on the percentage of business/personal use and if it is purchased either by a corporation, individual or partnership.  In some cases you can claim the ITC's or a percentage of the ITC's.  It may also be a case that you take an ITC percentage of the CCA claim.  You can start by looking at the following link 

You can also call the GST/HST Technical Interpretation office

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