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.
Payments for Computer Based Site Evaluation System
This is in response to your memorandum of August 14th concerning the status of payment made by XXX or computer systems.
We have reviewed the information submitted and we are of the view that the payments in question are for copyrightable material and therefore exempt from Part XIII tax by virtue of Article XIIIC of the Canada-U.S. Income Tax Convention.
Turning to the question of classification or nature of the payments for the non-exclusive restricted right to use the computer system. While we acknowledge that the payments come within the comments contained in paragraph 18 of IT-283R, it is our opinion that "capital payments of any nature" are covered by the "grandfather clause" found in paragraph 17 of the same bulletin.
It is our view that any items that were being expensed at that time (up to January 18, 1976) were to be given the expense treatment and be put on the proper basis from then forward for any new acquisitions.
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, 1981
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, 1981
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