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Where different parts of the class were used in connection with different timber limits or sections thereof, separate rates are computed for each part of the class as though each part of the class were the taxpayer's only property of that class. ...

The following properties are not included in class 22 or 38, even though they may fit the description of qualifying equipment: (a) Vessels (including dredges), equipment forming part of a marine railway, and any other property included in class 7, (b) Property forming part of a railway, included in class 4, (c) Logging equipment included in class 10 by virtue of paragraphs (n) or (o) of that class, (d) Mining equipment and other property used in connection with a mine included in class 28 or 41 or in class 10 by virtue of paragraphs (k),(l), (m) or (r) of that class. ...

You may hear a beep and experience a normal connection delay. Regular hours of service Monday to Friday (holidays excluded) 7:30 a.m. to 8:00 p.m., Eastern Time Extended hours of service From February 16, to April 30, 2015, except Easter Weekend From 7:30 a.m. to 12:00 a.m., Eastern time, on weekdays From 7:30 a.m. to 8:00 p.m., Eastern time, on Saturdays Fax number 613-941-2505 By mail International and Ottawa Tax Services Office Post Office Box 9769, Station T Ottawa ON K1G 3Y4 CANADA Previous page | Table of contents Page details Date modified: 2013-01-03 ...

You may hear a beep and experience a normal connection delay. Regular hours of service Monday to Friday (holidays excluded) 9 a.m. to 5 p.m. ...

Canadian resource property is defined in subsection 66(15) as any property of the taxpayer that is: (a) any right, licence or privilege to explore for, drill for or take petroleum, natural gas or related hydrocarbons in Canada; (b) any right, licence or privilege to: (i) store underground petroleum, natural gas or related hydrocarbons in Canada; or (ii) prospect, explore, drill or mine for minerals in a mineral resource in Canada; (c) any oil or gas well in Canada or any real property in Canada the principal value of which depends upon its petroleum or natural gas content (but not including any depreciable property used or to be used in connection with the extraction or removal of petroleum or natural gas therefrom); (d) any rental or royalty computed by reference to the amount or value of production from an oil or gas well in Canada or from a natural accumulation of petroleum or natural gas in Canada; (e) any rental or royalty computed by reference to the amount or value of production from a mineral resource in Canada; (f) any real property in Canada the principal value of which depends upon its mineral resource content (but not including any depreciable property used or to be used in connection with the extraction or removal of minerals therefrom); or (g) any right to or interest in any property described in any of (a) to (f) above, other than such a right or interest that the taxpayer has by virtue of being a beneficiary of a trust. ...

Canadian resource property is defined in subsection 66(15) as any property of the taxpayer that is: (a) any right, licence or privilege to explore for, drill for or take petroleum, natural gas or related hydrocarbons in Canada; (b) any right, licence or privilege to: (i) store underground petroleum, natural gas or related hydrocarbons in Canada; or (ii) prospect, explore, drill or mine for minerals in a mineral resource in Canada; (c) any oil or gas well in Canada or any real property in Canada the principal value of which depends upon its petroleum or natural gas content (but not including any depreciable property used or to be used in connection with the extraction or removal of petroleum or natural gas therefrom); (d) any rental or royalty computed by reference to the amount or value of production from an oil or gas well in Canada or from a natural accumulation of petroleum or natural gas in Canada; (e) any rental or royalty computed by reference to the amount or value of production from a mineral resource in Canada; (f) any real property in Canada the principal value of which depends upon its mineral resource content (but not including any depreciable property used or to be used in connection with the extraction or removal of minerals therefrom); or (g) any right to or interest in any property described in any of (a) to (f) above, other than such a right or interest that the taxpayer has by virtue of being a beneficiary of a trust. ...

Subsection 212(5) provides for Part XIII tax on an amount paid or credited to a non-resident by a person resident in Canada for a right in or to the use of (a) a motion picture film, or (b) a film or video tape for use in connection with television or, where the amount is paid or credited after 1988, any other means of reproduction for use in connection with television that has been or is to be used or reproduced in Canada. However, for (b) above, subsection 212(5) does not apply to an amount paid or credited after 1985 for a right in or to the use of a film or video tape or after 1988 for the right in or to the use of any other means of reproduction where that film, video tape or other means of reproduction was or is for use solely in connection with and as part of a news program produced in Canada. 41. ... The Article XII(3) exemption does not apply to royalties on motion pictures and works on film, videotape or other means of reproduction for use in connection with television. 42. ...

For example, a taxpayer may choose to include air pollution equipment acquired in connection with mining activities in class 27 rather than class 41. ... The following properties are exempt from the application of the 50% rule: (a) class 12 property (thus preserving the availability of 100% write off in the year of acquisition) except: (i) a motion picture film or video tape that is a television commercial message, (ii) class 12(o) computer software (i.e., not systems software or certain property described in Class 12(s)), (iii) a certified production acquired before 1988 and a certified feature film, (iv) a videotape cassette acquired after February 15, 1984 for the purpose of renting and that is not expected to be rented to any one person for more than 7 days in any 30 day period, (v) a die, jig, pattern, mould or last, and (vi) the cutting or shaping part in a machine; (b) such patents, franchises, concessions or licences as are included in class 14; (c) property acquired for the purpose of cutting and removing merchantable timber included in class 15; (d) the following properties to which special 50% rules apply: (i) property of classes 24, 27, 29 and 34 to which paragraphs 1100(1)(t) and (ta) of the Regulations apply (see the current versions of IT-147, Capital Cost Allowance- Accelerated Write-Off of Manufacturing and Processing Machinery and Equipment and IT-336, Capital Cost Allowance- Pollution Control Property), and (ii) property of class 13 to which paragraph 1100(1)(b) of the Regulations applies (see the current version of IT-464, CCA- Leasehold Interests); (e) class 23 property (in connection with Expo 86) acquired after 1983 for which a 100% write off is available in the year of acquisition; (f) a certified production acquired after 1987; (g) vessels and other costs to which paragraph 1100(1)(v) of the Regulations applies (see the current version of IT-267, Capital Cost Allowance- Vessels); (h) specified leasing property of a corporation that was throughout the year a corporation described in subsection 1100(16) of the Regulations; (i) property that was deemed to have been acquired in a preceding taxation year under paragraph 16.1(1)(b) (see 22 above) in respect of a lease to which the property was subject immediately before the taxpayer last acquired the property; and (j) property considered to have become available for use by the taxpayer in the year by reason of paragraph 13(27)(b) or 13(28)(c). 25. ...

With the discovery of several cases of fraudulent receipting in the early 1960s, it became apparent that the Department faced significant accountability issues in connection with charitable donations and that it would need to act. ... The CRA recognizes that a number of charities do not have a high-speed Internet connection. ...

With the discovery of several cases of fraudulent receipting in the early 1960s, it became apparent that the Department faced significant accountability issues in connection with charitable donations and that it would need to act. ... The CRA recognizes that a number of charities do not have a high-speed Internet connection. ...