Series 3: Property, Investments and Savings Plans Folio 4: Capital Cost Allowance Chapter 1: General Discussion of Capital Cost Allowance Summary Capital cost allowance (CCA) replaces accounting

ITA Sections: 1100(1), 1100(2.1), 1100(2.2), 1100(3), 1100A, 1101(1af), 1102(14.3), 1102(14), 1102(16.1), 1102(19), 1102(1a), 1102(5), 12(1)(i), 13(1), 13(2), 13(21.1), 13(21), 13(26), 13(27), 13(28), 13(29), 13(3), 13(33), 13(5.1), 13(5), 13(6), 13(7.1), 13(7.4), 13(7.5), 13(7), 13(8), 13(9), 16.1(1), 18(1)(b), 18(3.1), 18(3.7), 20(1), 20(1)(a), 20(16.1), 20(16.2), 20(16.3), 20(16), 20(4.1), 20(4), 248(1), 249.1, 249(1), 25(3), 39(1), 40(1)(b), 43, 50(1), 54, 68, 8(1)(j), 8(1)(p), 8(2), Reg 1102, Reg 1103, Reg 7307

Topics: General Discussion of Capital Cost Allowance

Income Tax Folio S4-F2-C2, Business Use of Home Expenses

Category: CRA Income Tax Folio

April 17, 2018

Series 4: Businesses Folio 2: Deducting Business Expenses Chapter 2: Business Use of Home Expenses Summary Expenses incurred in earning income from a business

ITA Sections: 18(1)(a), 18(1)(b), 18(1)(c), 18(1)(h), 18(12), 20(1)(c), 248(1), 34.1, 45(1)(c), 67

Topics: Business Use of Home Expenses

IT467R2- Damages, Settlements and Similar Payments

Category: CRA Interpretations

June 22, 2017

NO: IT-467R2 DATE: November 13, 2002 SUBJECT: INCOME TAX ACT Damages, Settlements and Similar Payments REFERENCE: Paragraphs 18(1)(a), (b), (c), (h) and (e) (also section

ITA Sections: 14(5), 18(1)(a), 18(1)(b), 18(1)(c), 18(1)(e), 18(1)(h), 20(1)(z.1), 20(1)(z), 40(1), 67

Topics: Damages

Income Tax Folio S4-F2-C1, Deductibility of Fines and Penalties

Category: CRA Interpretations

March 20, 2017

Income Tax Folio S4-F2-C1, Deductibility of Fines and Penalties Series 4: Businesses Folio 2: Deducting Business Expenses Chapter 1: Deductibility of Fines and Penalties

ITA Sections: 14(5)(d), 142.4(10), 18(1)(a), 18(1)(b), 18(1)(c), 18(1)(h), 18(1)(t), 18(9.1), 20(1)(c), 40(1), 60(o), 67.3, 67.5, 67.6, 9(1)

Topics: Deductibility of Fines and Penalties

Income Tax Folio S2-F1-C1, Health and Welfare Trusts

Category: CRA Interpretations

November 27, 2015

Income Tax Folio S2-F1-C1, Health and Welfare Trusts Series 2: Employers and Employees Folio 1: Specific Plans Offered by Employers to Employees Chapter 1: Health

ITA Sections: 104(4), 108(1), 118.2(2)(q), 127.51, 127.52, 144.1(2), 15(1), 18(1)(a), 18(1)(b), 248(1), 6(1)(a), 6(1)(a)(i), 6(1)(e.1), 6(1)(f), 6(4)

Topics: Health and Welfare Trusts

TN-44-Exchangeable Debentures

Category: CRA Interpretations

June 4, 2010

Exchangeable Debentures: Paragraph 20(1)(f) Question 1 At the Canadian Tax Foundation’s 2008 annual conference,[Footnote 18] the CRA was asked to provide its views in respect of the

ITA Sections: 18(1)(b), 20(1)(e), 20(1)(f), 39(1)(b)

Topics: Exchangeable Debentures

IT364- Commencement of Business Operations

Category: CRA Interpretations

September 6, 2002

NO: IT-364 DATE: March 14, 1977 SUBJECT: INCOME TAX ACT Commencement of Business Operations REFERENCE: Paragraph 18(1)(a) (also paragraphs 18(1)(b) and 14(5)(b)) 1. For an

ITA Sections: 14(5)(b), 18(1)(a), 18(1)(b)

Topics: Commencement of Business Operations

IT475- Expenditures on research and for business expansion

Category: CRA Interpretations

September 6, 2002

NO: IT-475 DATE: March 31, 1981 SUBJECT: INCOME TAX ACT Expenditures on Research and for Business Expansion REFERENCE: Paragraphs 18(1)(a) and (b) 1. The purpose

ITA Sections: 18(1)(a), 18(1)(b)

Topics: Expenditures on Research and for Business Expansion

IT285R2 Capital Cost Allowance – General Comments

Category: CRA Interpretations

September 5, 2002

Capital Cost Allowance – General Comments NO: IT-285R2 DATE: March 31, 1994 SUBJECT: INCOME TAX ACT Capital Cost Allowance – General Comments REFERENCE: Paragraph 20(1)(a)

ITA Sections: 18(1)(b), 20(1)(a)

Topics: Capital Cost Allowance - General Comments

IT261R- Prepayment of rents

Category: CRA Interpretations

September 5, 2002

NO: IT-261R DATE: May 20, 1980 SUBJECT: INCOME TAX ACT Prepayments of rents REFERENCE: Reference: 9(1), 18(1)(a) (also paragraph 18(1)(b) and subparagraph 20(1)(m)(iii)) This bulletin

ITA Sections: 18(1)(a), 18(1)(b), 20(1)(m)(iii), 9(1)

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ITA Section: 18(1)(b)

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ITA Section: 18(1)(b)

Income Tax Folio S3-F4-C1, General Discussion of Capital Cost Allowance

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IT467R2- Damages, Settlements and Similar Payments

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