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23 May 1990 Income Tax Severed Letter 7-4789 - Whether, in respect to vessels, the term “in Canada” as used in the definition of “qualified property” in subsection 127(9) of the Income Tax Act includes waters that are 12 to 200 miles off the coast of Canada
(Your name) has forwarded "23 May 1990 Income Tax Severed Letter 7-4789 - Whether, in respect to vessels, the term “in Canada” as used in the definition of “qualified property” in subsection 127(9) of the Income Tax Act includes waters that are 12 to 200 miles off the coast of Canada" - Tax Interpretations