The IRS and CRA (Cdn equivalent) will deny "restoration expense" unless you are a major corporation and it's a small part of a large business promotion budget
If you are a small business person and in the unlikely event they audit your claim they will ask to examine your INSURANCE POLICY. If your light commercial vehicle is part of your fleet and insured the same as your regular trucks you should have no problem
Howver,if your collector vehicle is insured by the likes of Grundy or Hagerty and you have agreed to restrictions on how & when it will be driven, your claim is likely to be denied (IMHO)
