1.23 Subsection 66(11.4) is a deeming rule which applies if:

• a taxpayer is subject to a loss restriction event as defined in subsection...

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Meaning of petroleum products in s. 66(15)(a)

1.4 …[P]etroleum products…in paragraph (a) of the PBC definition, includes all steps up to the...

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Overview

1.21 Subsection 66.1(2) provides a special rule for computing the amount deductible by certain PBCs [principal business corporations] for...

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Excluded PBCs

1.21 …Subsection 66.1(2) excludes from its application certain PBCs involved with clean energy generation and energy conservation...

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Overview: Class 43.1 and 43.2

1.9 Class 43.1 and 43.2 of Schedule II to the Regulations provide an accelerated CCA for investments in certain...

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