See Also
Kaushik v. The Queen, 2006 DTC 2277, 2005 TCC 207 (Informal Procedure)
Before going on to find that the taxpayer was not using a patent in a business so that no capital costs allowance or eligible capital expenditures...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(b) | 46 |
Administrative Policy
29 October 2013 External T.I. 2013-0507121E5 - Website costs
Determining whether website costs are in the nature of income or capital should entail an analysis of each component of the site. The...
24 November 2010 External T.I. 2010-0380521E5 - Web page costs
Respecting whether expenditures made by a taxpayer to develop a web page on the Internet would be a capital or current expense, CRA stated (per...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 12 | 39 |