Duhaime's Law Dictionary


School Bus Definition:

A vehicle which transports children to or from school activities for compensation.

In the context of an income tax decision, the Tax Court of Canada, Justice Taylor presiding in Golden Arrows Schoolbuses v Minister of National Revenue accepted this definition put forward by the taxation agency:

School Bus"School bus - a vehicle that is either publicly owned or privately owned and operated for compensation and that is used for transporting children to or from school or on activities connected with school."

REFERENCES:

  • Golden Arrows Schoolbuses Ltd. v. The Minister of National Revenue, 89 DTC 150 (1989)

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