Hi, HB.

The rules of the road state that Classes 1 - 6, 14.1, 17, 47, 49, and 51 are NOT allowed to do the immediate expensing property thing.  Which means that a vehicle would definitely be allowed for this.deduction.  However, you mention a "personal vehicle for business", which raises queries.  If a person purchases a vehicle which he/she uses for both business and personal use, I'd say "NO".  CCA on a personal vehicle used in business (either a T777 or a T2125) is based on the percent of time the vehicle is used for business.  For example, a vehicle which cost $30,000 would be a Class 10 vehicle which would - in the first year - have a CCA of 15% (half the normal 30%) or $4,500.  However, if said vehicle is used only 50% for business, the deductible CCA would be $2,250.  Only if a vehicle is used more than 90% of the time for business would I even think of going the immediate expensing route, and then I'd still be cautious.

In any event, do NOT think an employee would qualify for this deduction - has to be a sole prop or a partnership.

Hope this helps.

Jo.