66.4(5)

Notice of Ways and Means Motion November 2018: Accelerated Investment Incentive (CCA)

2018 Fall Economic Statement A portion of the capital cost of a depreciable property is deductible as capital cost allowance (CCA) each year, with the CCA rate for each class of property prescribed in the Income Tax Regulations.  With some exceptions, CCA deductions are claimed by class of property and are calculated on a declining-balance basis. […]

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IT109R2- Unpaid Amounts

NO.: IT-109R2 DATE: April 23, 1993 SUBJECT: INCOME TAX ACT Unpaid Amounts REFERENCE: Section 78 (also Part XIII, sections 21, 80, 150, subsections 18(9), 66(15), 66.1(6), 66.2(5), 66.4(5), 88(1), 152(4) and 248(1) definition of “salary deferral arrangement”, and paragraphs 12(1)(i), 18(1)(e), 20(1)(l), (n), and (p)) Application This bulletin replaces and cancels Interpretation Bulletin 109R, dated March 25, 1981.

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IT438R2- Crown Charges – Resources Properties in Canada

NO.: IT-438R2 DATE:   April 21, 1995 SUBJECT: INCOME TAX ACT Crown Charges – Resource Properties in Canada REFERENCE: Paragraphs 12(1)(o) and 18(1)(m) (also section 80.2, subsections 66.2(2), 66.4(2), 69(6) to (10) and 214(1), paragraph 212(1)(d), the definition “Canadian development expense” in subsection 66.2(5) and the definition “Canadian oil and gas property expense” in subsection 66.4(5) of the

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IT125R4- Dispositions of Resource Properties

NO: IT-125R4 DATE: April 21, 1995 SUBJECT: INCOME TAX ACT Dispositions of Resource Properties REFERENCE: Section 59.1, subsections 59(1), 66.2(1), 66.2(6), 66.4(6), 70(5.2) and paragraph 59(3.2)(c) (also subsections 44(2), 59(5), 66(12.1), 66(12.2), 66(12.3), 66(12.5), 66.2(7), 66.4(5) and (7), 87(1.2), 88(1.5) and 159(5), paragraphs 69(1)(b), 70(6)(b), 115(4)(a) and (b), subparagraphs 39(1)(a)(ii) and (ii.1) and the definitions of

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