IT143R3-Meaning of Eligible Capital Expenditure
NO: IT-143R3 DATE: August 29, 2002 SUBJECT: INCOME TAX ACT Meaning of Eligible Capital Expenditure REFERENCE: The definition of “eligible capital expenditure” in subsection 14(5) (also sections 68 and 69, the definition of “eligible capital property” in section 54, the definition of “cumulative eligible capital” in subsection 14(5), and paragraphs 13(7.5)(b), (c) and (d) of the Income […]