Rental Property - Capital Cost Allowance Restrictions

Rental Properties – Capital Cost of $50,000 or 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 […]

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IT195R4- Rental Property – Capital Cost Allowance Restrictions

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

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