Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
XXXX
December 18, 1985 R. B. Day (613) 957-2136
Dear XXXX
We are writing in response to your letter of November 20, 1985 wherein you requested our views as to whether your client, XXXXXXXX would be entitled to the Investment Tax Credit ("ITC") on a trailer and related equipment
XXXX
Although your client is not a manufacturer or processor of goods for sale or lease, it derives its income directly from customers who are manufacturers and processors. You have, therefore, requested our opinion as to whether or not your client could claim the ITC on the cost of the trailer and equipment.
It is our view that your client is engaged primarily in the business of providing anti-pollution services to its customers. As a consequence the trailer and related equipment cannot be said "to be used directly or indirectly by him in Canada primarily in the manufacturing or processing of goods for sale or lease". Your client would not, therefore, be entitled to claim the ITC on these assets.
Yours truly,
for Director Small Business and General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1985
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© Sa Majesté la Reine du Chef du Canada, 1985
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