NO: IT-434R DATE: April 30, 1982 SUBJECT: INCOME TAX ACT Rental of Real Property by Individual REFERENCE: Section 3 (also sections 9 and 216, and subsections 2(3), 74(1), 74(5), 75(1), 115(1), 120(1) and 120(2), and paragraphs 63(3)(b), 120(4)(a) and 146(1)(c), and Part XIII, and subsections 1100(3) and 2602(1) and Part XXVI of the Income Tax Regulations) […]
INTERPRETATION BULLETIN SUBJECT: INCOME TAX ACT Vehicle, Travel and Sales Expenses of Employees DATE: March 29, 1996 NO: IT-522R REFERENCE: Paragraphs 8(1)(f), 8(1)(h), 8(1)(h.1) and 8(1)(j) (also sections 67.1, 67.2, 67.3 and 67.4, subsections 6(6), 8(4), 8(9), 8(10), 13(2), 13(7), 13(11), 20(16), 20(16.1), 70(5), 70(6), 81(3.1) and the definitions of “passenger vehicle,” “automobile” and “motor vehicle”
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NO: IT-195R4 DATE: September 6, 1991 SUBJECT: INCOME TAX ACT Rental Property – Capital Cost Allowance Restrictions REFERENCE: Subsections 1100(11) through (14.2) of the Income Tax Regulations (also subsections 1100(15), 1100(17), 1101(1ae) and 1102(5) of the Regulations, classes 1, 3, 6, 13, 31 and 32 of Schedule II of the Regulations and subsection 20(16) and paragraph
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