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.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Subject: CERTIFICATION Section(s): CLASS 34]
Mr. Bert Titcomb
Energy Efficiency Division
Efficiency & Alternative Energy 920346
Technology Branch W.P. Giglich
Energy Mines and Resources Canada (613) 957-102
580 Booth Street
Ottawa, Ontario
K1A 0E4
March 12, 1992
Dear Sirs:
Re: Class 34
This is in response to your fax letters of January 30 and February 6, 1992 wherein you request our views concerning your draft letters respecting eligibility of property for certification under class 34. Our comments regarding your draft letters follow:
- • The second sentence of paragraph 3 of your XXX letters states “Revenue Canada is responsible for the administration of the Income Tax Act and Regulations, including all non-technical criteria for inclusion of property in Class 34”. We assume the non-technical criteria you are referring to is non-mechanical and non-scientific criteria. However the word technical has other meanings including special and practical knowledge of a subject, specialization and legal interpretation. In the Income Tax literature the word technical is often used in a non-mechanical and non-scientific context (eg.: technical interpretations of the Act, technical information respecting the provisions of the Income Tax Act). Please refer to our comments in the last paragraph on page one of our letter of October 7, 1991, (copy attached).
We trust our comments will be of assistance to you.
Yours truly,
E. Wheeler
for Director
Business and General Division
Rulings Directorate
Legislative and Intergovernmental
Affairs Branch
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1992
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1992
Email this Content