The term "firearm" is defined in the regulations in 27 C.F.R. § 53.11 to mean any portable weapons, such as rifles, carbines, machineguns, shotguns, or fowling pieces, from which a shot, bullet, or other projectile may be discharged by a projectile. There are no regulations or published rulings defining the term "portable." However, ATF has issued a number of private letter rulings interpreting the term "portable" to mean that the firearm is capable of being carried by a person.
Cannon can be ruled as a Destructive Device (such as Tanks, howitzer, etc) , but never a firearm!