While I have read everything I could find about DIEP designation eligibility, I cannot find anything specific to the situation in question. A friend asked my opinion on his 2022 T1, and I saw that the preparer has claimed an off road vehicle as DIEP. With the vehicle being used just to access the occasional off-road sites for my friend's construction and renovation business, and by occasionally I mean about 50% of the time him driving it, I do not see it qualifying for DIEP in 2022. What would be your interpretation?
