Section 127

Table of Contents

Subsection 127(1) - Logging tax deduction

Qualified Small Business Property

Cases

Kowdrysh v. The Queen, 2001 DTC 5221, 2001 FCA 34

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Words and Phrases
acquire

Subsection 127(3) - Contributions to registered parties and candidates

Cases

Doyle v. The Queen, 89 DTC 5030 (FCTD)

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Stasiuk v. The Queen, [1986] 2 CTC 346 (FCTD)

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Administrative Policy

28 October 1991 Memorandum (Tax Window, No. 12, p. 24, ¶1556)

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Subsection 127(4.1) - Monetary contributions — form and content

Administrative Policy

13 October 1994 Internal T.I. 7-942084 -

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Subsection 127(5) - Investment tax credit

Cases

AEL Microtel Ltd. v. The Queen, 84 DTC 6374, [1984] CTC 387 (FCTD), rev'd 86 DTC 6348, [1986] 2CTC 108 (FCA)

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Administrative Policy

93 C.R. - Q. 5

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86 C.R. - Q. 73

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Articles

Hiltz, "Income Earned or Realized: Some Reflections", 1991 Conference Report, c. 15.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 55 - Subsection 55(2) 0

Subsection 127(8) - Investment tax credit of partnership

Cases

Canadian Solifuels Inc. v. The Queen, 2001 DTC 5565, 2001 FCA 280

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Allcolour Paint Ltd. v. The Queen, 97 DTC 5266 (FCA)

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Articles

Peter Lee, "Flow-Through of Partnership R & D Tax Credits to Partners", Business Vehicles, Vol. III, No. 4, 1997, p. 150.

Subsection 127(8.1) - Investment tax credit of limited partner

Administrative Policy

86 C.R. Q. 2

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Subsection 127(9) - Idem [Definitions]

Certified Property

Cases

Fibre Co. Pulp Inc. v. The Queen, 94 DTC 6325 (FCTD)

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See Also

Sudbrack v. The Queen, 2000 DTC 2521, Docket: 98-2386-IT-G (TCC)

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Administrative Policy

22 March 1990 T.I. (August 1990 Access Letter, ¶1382)

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Child Care Space Amount

Administrative Policy

16 May 2014 External T.I. 2014-0526161E5 F - CII des places en garderie

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Contract Payment

See Also

Comdev Ltd. v. The Queen, 99 DTC 775 (TCC)

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Eligible Apprentice

Administrative Policy

7 June 2016 External T.I. 2014-0532451E5 F - Crédit pour la création d’emplois pour apprentis

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Flow-Through Mining Expenditure

Articles

Emmanuel Sala, "Flow-Through Share Financing: Recent Developments, Traps and Tips", 2015 CTF Annual Conference paper

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Government Assistance

Cases

Immunovaccine Technologies Inc. v. Canada, 2014 DTC 5119 [at 7309], 2014 FCA 196, aff'g 2013 DTC 1101 [at 531], 2013 TCC 103

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) government loans made in a non-commercial capacity are "government assistance" 93
Tax Topics - Statutory Interpretation - Ejusdem Generis definition ending in "any other form of assistance" precluded a narrow reading 74

The Queen v. CCLC Technologies Inc., 96 DTC 6527 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) governmnt receipt in non-commercial arrangement was assistance etc. 145

Administrative Policy

21 June 2013 Internal T.I. 2012-0459731I7 - Government Assistance

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Investment Tax Credit

See Also

Easy Way Cattle Oilers Ltd. v. The Queen, 2015 TCC 211

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Papiers Cascades Cabano Inc. c. La Reine, 2006 DTC 2305, 2005 TCC 396

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Datacalc Research Corp. v. The Queen, 2002 DTC 1479 (TCC)

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Administrative Policy

2 October 1992 Memorandum 921938 (September 1993 Access Letter, p. 421, ¶C117-204)

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Qualified Construction Equipment

Administrative Policy

5 September 1991 Memorandum (Tax Window, No. 10, p. 17, ¶1474)

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Qualified Expenditure

Cases

Alcatel Canada Inc. v. The Queen, 2005 DTC 387, 2005 TCC 149

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Words and Phrases
expenditure

See Also

Tigney Technology Inc. v. M.N.R., 97 DTC 414 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 37 - Subsection 37(1) 120

Cultures LaFlamme (1984) Inc. v. MNR, 93 DTC 603 (TCC)

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Words and Phrases
expenditure

G.A. Borstad Associates Ltd. v. MNR, 92 DTC 1743 (TCC)

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Administrative Policy

7 October 2005 APFF Roundtable Q. 24, 2005-0141141C6 - Stock option benefits and SR&ED tax credit

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Application Policy SR & ED 96-03 "Claimants' Entitlements and Responsibilities".

Qualified Property

Cases

Burger King Restaurants of Canada Inc. v. Canada, 2000 DTC 6061 (FCA)

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Words and Phrases
primarily

Labrador Offshore Shipping Co. Ltd. v. The Queen, 90 DTC 6096 (FCTD)

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Words and Phrases
use
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 255 43

Mother's Pizza Parlour (London) Ltd. v. The Queen, 88 DTC 6397, [1988] 2 CTC 197 (FCA)

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Lor-Wes Contracting Ltd. v. The Queen, 85 DTC 5310, [1985] 2 CTC 79 (FCA)

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Mother's Pizza Parlour Ltd. v. The Queen, 85 DTC 5271, [1985] 1 CTC 361 (FCTD), aff'd supra.

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O'Neill v. The Queen, 85 DTC 5026, [1985] 1 CTC 682 (FCTD)

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Bunge of Canada Ltd. v. The Queen, 84 DTC 6276, [1984] CTC 284 (FCA)

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See Also

Pêcheries Yvon Savage Inc. v. The Queen, 2012 DTC 1059 [at 2781], 2011 TCC 477

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Ateliers Ferroviaires de Mont-Joli Inc. v. The Queen, 2011 DTC 1358 [at 2006], 2011 TCC 352

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Albert v. The Queen, 2009 DTC 1114 [at 603], 2009 TCC 16 (Informal Procedure)

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H.B. Barton Trucking Ltd. v. The Queen, 2009 TCC 376

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Stevenson v. The Queen, 2001 DTC 1019 (TCC)

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Capilano International Inc. v. The Queen, 95 DTC 915 (TCC)

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Produits L.B. (1987) Ltée v. The Queen, 93 DTC 1541 (TCC)

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Laurent Goulet & Fils Inc. v. MNR, 92 DTC 1611 (TCC)

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Re PPG Industries Canada Ltd. (1984), 10 DLR (4th) 476 (Ont HC)

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Coca Cola Ltd. v. Dep. MNR, 84 DTC 6081, [1984] CTC 75 (FCA)

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Re Nabisco Brands Ltd. (1984), 45 OR (2d) 602 (SCO), aff'd 53 OR (2d) 736 (Ont. D.C.)

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Commr. of N.W.T. v. Pine Point Mines Ltd., [1981] 5 WWR 420 (N.W.T.S.C.)

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Newaygo Forest Products Ltd. v. Min. of Rev. of Ontario, [1981] C.T.C 118 (SCO)

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Administrative Policy

28 April 2015 External T.I. 2015-0576511E5 - Fishing vessels and Atlantic Investment Tax Credit

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29 May 2014 External T.I. 2014-0517371E5 - Manitoba Investment Tax Credit

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11 July 2013 Internal T.I. 2013-0490091I7 - Qualified Property

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6 October 2011 External T.I. 2011-0417811E5 - Investment Tax Credit and 16.1(1)

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27 January 1994 Memorandum 933359 (C.T.O. "Trucks Hauling Woodchips - Qualified Property?")

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9 May 1991 T.I. (Tax Window, No. 3, p. 29, ¶1254)

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31 May 1990 T.I. (October 1990 Access Letter, ¶1477)

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28 May 1990 T.I. (October 1990 Access Letter, ¶1476)

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28 February 1990 T.I. (July 1990 Access Letter, ¶1333)

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12 January 1990 T.I. (June 1990 Access Letter, ¶1275)

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12 September 89 T.I. (February 1990 Access Letter, ¶1124)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 255 26

Paragraph (c)

Administrative Policy

20 May 2014 External T.I. 2014-0517331E5 F - CII - exploitation agricole

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Words and Phrases
primarily
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 127 - Subsection 127(27) no ITC reversal if unanticipated transfer of equipment to a farm outside the region 155
Tax Topics - General Concepts - Ownership co-owners entitled to pro rata ITCs 54

Subparagraph (c)(i)

See Also

Environnement Sanivac Inc. v. ARQ, 2016 QCCQ 9461

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 trucks used both for transporting and decanting dirty oil were M&P equipment 124

Qualified Transportation Equipment

Cases

Canada v. McMynn, 97 DTC 5325 (FCA)

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Words and Phrases
transport

Specified Percentage

Administrative Policy

19 December 2012 External T.I. 2011-0425581E5 F - CII - régions admissibles-Montérégie-Rive-Sud

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Subsection 127(10.1) - Additions to investment tax credit

Administrative Policy

25 July 1989 Memorandum (Dec. 89 Access Letter, ¶1056)

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Subsection 127(10.2) - Expenditure limit determined

Administrative Policy

5 June 2012 External T.I. 2011-0417971E5 F - Sociétés associées - CII

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15 November 2011 External T.I. 2011-0423671E5 - Expenditure Limit

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Subsection 127(11) - Interpretation

Paragraph 127(11)(b)

Administrative Policy

28 May 1991 Memorandum (Tax Window, No. 3, p. 14, ¶1265)

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Subsection 127(11.1) - Investment tax credit

See Also

Gaston Cellard Inc. v. The Queen, 2005 DTC 699, 2002 DTC 1890 (TCC)

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Paragraph 127(11.1)(c)

See Also

Tyoxide Canada Inc. v. The Queen, 93 DTC 1499 (TCC)

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Administrative Policy

25 August 1994 T.I. 941718 (C.T.O. "SR&ED")

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19 March 1993 T.I. (Tax Window, No. 29, p. 1 ¶2442)

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Subsection 127(11.2) - Time of expenditure and acquisition

Administrative Policy

9 September 1992 T.I. (Tax Window, No. 24, p. 17, ¶2210)

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Subsection 127(11.4) - Special rule for eligible salary and wages — apprentices

Administrative Policy

Application Policy SR & ED 96-01 "Reclassification of SR & ED Expenditures per Subsection 127(11.4)".

Subsection 127(17) - Assessment

Administrative Policy

88 C.R. - Q.45

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Subsection 127(18) - Reduction of qualified expenditures

Administrative Policy

18 July 2001 External T.I. 2001-006967 -

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30 June 1998 T.I. 980973

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24 September 1997 Internal T.I. 7-971825 -

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Subsection 127(19) - Reduction of qualified expenditures

See Also

PSC Elstow Research Farm Inc v. The Queen, 2009 DTC 168, 2008 TCC 694

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Subsection 127(27)

Administrative Policy

20 May 2014 External T.I. 2014-0517331E5 F - CII - exploitation agricole

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Qualified Property - Paragraph (c) test is of intention on acquisition to use over 50%, during months of likely use during the equipment’s lifetime, on farm in the region 195
Tax Topics - General Concepts - Ownership co-owners entitled to pro rata ITCs 54