NO.: IT-267R2 DATE: February 28, 1995 SUBJECT: INCOME TAX ACT Capital Cost Allowance — Vessels REFERENCE: Paragraph 20(1)(a) (also subsections 13(1), 13(4), 13(14), 13(16) and 13(17) and the definitions of “conversion,” “conversion cost” and “vessel” in subsection 13(21)) of the Income Tax Act and subsections 1100(16), 1101(2a), 1101(2b), 1102(14), 1102(14.1) and 1102(20), paragraphs 1100(1)(v) and 1100(1)(va), and classes 7 […]
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
IT195R4- Rental Property – Capital Cost Allowance Restrictions Read More »
NO: IT-274R DATE: April 9, 1990 SUBJECT: INCOME TAX ACT Rental Properties – Capital Cost of $50,000 or More REFERENCE: Subsection 1101(1ac) of the Regulations (also subsections 1100(11) and (14), 1101(1ad) and (5b) and 1103(1) of the Regulations) Application This bulletin replaces and cancels Interpretation Bulletin IT-274 dated December 22, 1975. Current revisions are designated by
IT274R- Rental properties – Capital cost of $50,000 or more Read More »