Words and Phrases - "vessel"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
74
s
85
t
44
u
14
v
8
w
20
y
2
“
1

25 November 2010 External T.I. 2010-0377841E5 F - Catégorie d'amortissement - bateau

Summary Under
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Vessel
"vessel" now defined in (replacement) Canada Shipping Act, 2001

In determining that a boat that lacked means of propulsion qualified as a “vessel” per Class 7(c), CRA found that, in light of s. 44(h)) of the Interpretation Act, that term was now as defined in the Canada Shipping Act, 2001. (which had replaced the Canada Shipping Act).

Words and Phrases
vessel
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 7 - Paragraph 7(c) “vessel” includes a moored boat without a motor 133
Tax Topics - Statutory Interpretation - Interpretation Act - Section 44 - Paragraph 44(h) “vessel” informed by meaning in replacement Canada Shipping Act 166