Again, it's not a matter of fact; we're looking at the letter of the law. You can see that this casts a very wide net. Anyone who got a car who utilized it for the purpose of vehicles—perhaps there was even money going between those two individuals for unrelated causes, because money is fungible—could be caught by this provision.
We're giving CRA a broad amount of discretion. I hear you that if CRA does its job correctly...but it doesn't always. That's the truth of the matter. You could catch individuals who were not trying to avoid taxes but who just happen to be providing a vehicle being used almost exclusively for work.