30 July 2015 External T.I. 2014-0552041E5 F - Permis XXXXXXXXXX -- translation

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This translation was prepared by Tax Interpretations Inc. The CRA did not issue this document in the language in which it now appears, and is not responsible for any errors in its translation that might impact a reader’s understanding of it or the position(s) taken therein. See also the general Disclaimer below.

Principal Issues: 1 - Is a XXXXXXXXXX license depreciable property to be included in class 14 or is it instead eligible capital property?; 2 - In...

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