Eligible vehicles for CCA 100% write off for businesses?

[chez]

Hi. For businesses to take advantage of this CCA 100% write off, does the EV have to be listed as eligible for the iZEV program, or can it be any EV?

Eligible vehicles

Eligible Zero-emission vehicles

tc.canada.ca

 

[CaptainKirk]

Not an accountant, but I’m fairly certain that it would be the same list of vehicles. The section you linked clearly says that if a business wants to claim the iZEV then the respective CCA 54/55 cannot be used as well. It’s one or the other, so I take that as the same list.

 

[lazyzyf]

Not an accountant, but I’m fairly certain that it would be the same list of vehicles. The section you linked clearly says that if a business wants to claim the iZEV then the respective CCA 54/55 cannot be used as well. It’s one or the other, so I take that as the same list.

I consulted CRA before, it doesn't need to be on the same list.