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.
| 19(1) |
File No. 5-9458 |
| |
G.R. White |
| |
(613) 957-8585 |
April 6, 1990
Dear Sirs:
Re: Classification of Pipeline for CCA purposes
We are writing further to our letter to you of November 1, 1989 and in reply to your letter dated January 22, 1990, in which you requested reevaluation of 24(1) for purposes of including the pipeline as property in Class 8 of Schedule II of the Income Regulations (the Regulations). Pursuant to our request that this be done the Department of Energy, Mines and Resources (EMR) has replied a s follows:
"The additional production data provided by 24(1) in support of their request was available to EMR from other sources at the time of our original analysis, and consequently does not provide grounds for reversing our earlier opinion. However, 24(1)
We have discussed this estimate with the 24(1) The 24(1) has downgraded 24(1)
Given that the 24(1) we are now of the view that the pipeline would qualify for inclusion as property in Class 8 of Schedule II of the Regulations by virtue of paragraph (i) thereof and the exclusion described in Class 2(b) of the Regulations.
Yours truly,
Section ChiefResource Industries SectionBilingual Services and Resource Industries DivisionRulings Directorate
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