Search - 丁薛祥 2025年年龄

With some exceptions not relevant here, (footnote 4) generally property described in Class 43.1 would be included in Class 43.2 when acquired after February 22, 2005 and before 2025. ... Yours truly, Kimberley Wharram Acting Manager Resources Section Reorganizations Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch FOOTNOTES Note to reader: Because of our system requirements, the footnotes contained in the original document are shown below instead: 1 For the present purposes, the word “primarily” means more than 50%. 2 C.R.C. c. 945, as amended. 3 R.S.C. 1985, c. 1 (5th suppl.) as amended. 4 The following property only qualifies for an inclusion in Class 43.1: (i) mid-efficiency, fully or partially fossil-fuelled cogeneration systems; (ii) electric vehicle charging stations set up to supply more than 10 kW but less than 90 kW of continuous power; and (iii) electrical energy storage equipment connected to one of the above systems and stand-alone electrical energy storage systems meeting particular efficiency requirements. 5 See paragraphs (b) and (e) of Class 43.1. 6 During the phase-out period the enhanced CCA rates are as follows: for eligible properties that are available for use in: 2024 and 2025 the rate is 75%; 2026 and 2027 the rate is 55%; and 2028 the enhanced CCA rate is nil. 7 See generally, Tenneco Canada Inc. v The Queen, 91 D.T.C. 5207 (F.C.A.) and more recently, Canada v. ...

Exploration – including both surface and in-depth subsurface mapping; 2. ... For more information on the income tax treatment of extensions of the term of licences and permits, refer to Income Tax Interpretation Bulletin IT-477 Capital Cost Allowance – Patents, Franchises, Concessions and Licenses (Consolidated, Archived), which can be found on the CRA webpage. ... Accelerated CCA – Class 43.1 or 43.2 Where the equipment is acquired prior to 2020 (proposed to be extended to 2025) (footnote 13) the equipment will be eligible for CCA at a rate of 50% applied on a declining balance basis. ...

With some exceptions not relevant here, (footnote 4) generally property described in Class 43.1 would be included in Class 43.2 when acquired after February 22, 2005 and before 2025. ... Yours truly, Kimberley Wharram Acting Manager Resources Section Reorganizations Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch FOOTNOTES Note to reader: Because of our system requirements, the footnotes contained in the original document are shown below instead: 1 For the present purposes, the word “primarily” means more than 50%. 2 C.R.C. c. 945, as amended. 3 R.S.C. 1985, c. 1 (5th suppl.) as amended. 4 The following property only qualifies for an inclusion in Class 43.1: (i) mid-efficiency, fully or partially fossil-fuelled cogeneration systems; (ii) electric vehicle charging stations set up to supply more than 10 kW but less than 90 kW of continuous power; and (iii) electrical energy storage equipment connected to one of the above systems and stand-alone electrical energy storage systems meeting particular efficiency requirements. 5 See paragraphs (b) and (e) of Class 43.1. 6 See paragraphs (a) to (c) of Class 43.1 of Schedule II of the Regulations. 7 See generally, Tenneco Canada Inc. v The Queen, 91 D.T.C. 5207 (F.C.A.) and more recently, Canada v. ...