Can a motor vehicle be declared an instrument of work of the debtor?
Canada (Federal), Canada
The following excerpt is from Belliard v. Colin, Paré & Associés, 1997 CanLII 5952 (FCA):
There is no doubt that a motor vehicle is an instrument of work needed by a debtor for the personal exercise of his profession where he earns his income through the use of his motor vehicle. Thus in Sous-ministre du revenu du Québec v. Morissette,10 the motor vehicle belonging to a taxi driver was properly declared to be exempt from seizure since it was his instrument of work and source of income.
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