1100(1)(b)

NO: IT-464R DATE: October 25, 1985 SUBJECT: INCOME TAX ACT Capital Cost Allowance – Leasehold Interests REFERENCE: Paragraph 20(1)(a) and subsections 13(5.1) and 20(16) (also subsections 1100(2.1), 1102(4) and (5) and paragraph 1100(1)(b) and Schedule III of the Income Tax Regulations) Application This bulletins replaces and cancels IT-464 dated December 8, 1980. Discussion and Interpretation General ¶ […]