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.
| |
October 2, 1989 |
| Mr. R.C. Shultis |
Current Amendments and |
| Director |
Regulations Division |
| Publications Division |
D.C. Burnett 957-2078 |
| |
File No. F-3248 |
Interpretation Bulletin Project Number 1685 Capital Cost Allowance - Class 8 Property Special Release to IT-472
We have reviewed the above draft project and have no comments with respect to policy matters, current or pending, that are relevant to positions taken in the draft.
We do, however, have the following comments:
1) Page 2 - Subparagraph 1(iii) - reference "10(g) to (v)" should be "10(g) to (w)" and reference "34 or 37" should be "34, 37 or 39".
2) Page 3 - Paragraph (d) - The grandfathering provision only applies to property used to earn rental income.
B.J. Bryson Acting DirectorCurrent Amendments and Regulations Division
DCB/jab
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© Her Majesty the Queen in Right of Canada, 1989
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© Sa Majesté la Reine du Chef du Canada, 1989
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