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.
1993 EDMONTON DISTRICT OFFICE INFORMATION SESSION
RE: Contractor
QUESTION #1
A Canadian company (Canco) obtains contracts for the sale of large turbines and compressors. The turbines and compressors are purchased by Canco from a related U.S. company. Canco does not modify or add value to such turbines and compressors, although it installs and tests them this service is billed separately. For the purposes of Interpretation Bulletin IT-92R2, can Canco be considered a primary contractor or subcontractor?
RESPONSE #1
Yes, for the purpose of IT-92R2, Canco can be considered a prime contractor or subcontractor (i.e., we assume that installing the turbine and compressor is a part of the construction of a building, road, dam, bridge or similar structure, and that title to such turbine and compressor vests in a person other than Canco as they are installed).
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© Her Majesty the Queen in Right of Canada, 1993
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© Sa Majesté la Reine du Chef du Canada, 1993
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