1 These Regulations apply to a used or second-hand motor vehicle that is manufactured before the calendar year in which importation of the vehicle is sought to be made, if the vehicle
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(b) is received by a resident of Canada as a gift from a relative or friend who resides outside of Canada and the vehicle is to be used for personal purposes and not for any commercial purpose;
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(l) is imported as a formula or sports racing car and may not be licensed for use on a public highway;
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(m) is imported by a resident of Canada who acquired the vehicle outside of Canada as a replacement for another motor vehicle owned by the resident that was damaged, in an accident that occurred outside of Canada, to such an extent that repair was impracticable;
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(s) is imported by its original purchaser and
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(ii) the vehicle is not imported for use in a business, in a manufacturing establishment or as equipment to be used by a contractor, and
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(iii) the bill of sale for the vehicle does not specify that the vehicle has been used as a demonstration vehicle or by a car rental agency.
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