Regulation 1100

Table of Contents

Subsection 1100(0.1)

Paragraph 1100(0.1)(c)

Administrative Policy

24 March 2023 External T.I. 2023-0960171E5 - Immediate expensing rules

Does the amount determined under Reg. 1100(0.1)(c) - the income of an eligible person or partnership (EPOP) earned from a business or property...

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Subsection 1100(1)

Paragraph 1100(1)(a.1)

Administrative Policy

9 September 2014 External T.I. 2014-0530631E5 F - Alinéa 1100(1)a.1) du Règlement

A pharmaceutical company carries on SR&ED at a building whose floor space is more than 90% utilized as laboratories for pharmaceutical research...

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11 February 2013 External T.I. 2012-0469441E5 F - Aire de plancher - fabrication et transformation

In response to a question as to whether floor space representing a cafeteria, washroom and office qualified, CRA stated (TaxInterpretations...

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16 November 2009 Internal T.I. 2009-0342571I7 F - Catégorie 1, alinéa 1100(1)a.1) du Règlement

Which of the owner of the property and the user of an eligible non-residential building will be eligible for CCA under Reg. 1100(1)(a.1)?

The...

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Paragraph 1100(1)(c) - Class 14

Cases

Weinberger v. MNR, 64 DTC 5060, [1964] CTC 103 (Ex Ct)

The cost to the taxpayer of a patent included not only the legal expenses incurred in obtaining the patent but also the research-related costs of...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Evidence 50
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A cost of patent included legal costs and R&D 63

Administrative Policy

2011 Ruling 2010-0374221R3 - XXXXXXXXXX

A limited partnership for the distribution of a film (the "Picture") pursuant to a distribution licence for 10 years contained in a distribution...

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27 February 2002 Internal T.I. 2002-0121207 - CLASS 14 - CAPITAL COST ALLOWANCE

Where a class 14 asset that originally was purchased at a cost of $100,000 and had a term of ten years, is disposed of in the fifth year, the...

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22 June 2001 Internal T.I. 2001-0065467 - AMORTIZATION OF BROADCAST LICENSES

CCRA is no longer of the view that Regulation 1101(1)(c) require that the capital cost of a property be amortized equally over its life. "[A]...

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Paragraph 1100(1)(c.1)

Administrative Policy

13 March 2023 External T.I. 2019-0802271E5 F - Déduction supplémentaire prévue au sous-alinéa 110

Regarding the availability of the additional deduction under Reg. 1100(1)(c.1)(i) where a Class 14.1 property was acquired by a taxpayer after...

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8 March 2023 External T.I. 2017-0729871E5 F - Déduction supplémentaire prévue au sous-alinéa 110

Regarding where a taxpayer acquired Class 14.1 property after 2016 pursuant to a s. 85 rollover, CRA noted that, for taxation years ending before...

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Paragraph 1100(1)(e)

Administrative Policy

7 November 2011 Internal T.I. 2011-0424641I7 F - Right to cut Christmas trees

A taxpayer purchased the right to cut, over a period of 10 years, Christmas trees on another taxpayer's land for a lump sum payable over 4 years....

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Words and Phrases
timber bois
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Timber Resource Property right to cut Christmas trees was not a timber resource property 93
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 14 right to cut Christmas trees with 10-year term was a Class 14 property 134

30 April 2008 External T.I. 2007-0252051E5 F - Commercial Woodlot - Timber Limit

In the context of a general response to a query regarding a taxpayer who was preparing to buy a woodlot, and then log the wood and sell it, CRA...

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Words and Phrases
timber limit

Paragraph 1100(1)(g) - Industrial Mineral Mines

Administrative Policy

27 March 2014 External T.I. 2014-0520941E5 F - Industrial mineral mine and related expenditures

CRA affirmed: its position in IT-492, (archived), para. 3 that "the word mineral has its ordinary meaning of any chemical or compound occurring...

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Words and Phrases
mineral
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7.5) - Paragraph 13(7.5)(b) access road deemed to have been "acquired" 201
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 17 access road to quarry was Class 17 property notwithstanding that not owned 164
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Start-Up and Close-Down Expenditures expenditures deductible where incurred prior to acquisition decision 154

3 February 2014 External T.I. 2013-0506641E5 - CCA class(es) for mineral claims and mining leases

Volcanic aggregate which was produced by a quarry and sold for various construction purposes likely qualified as industrial minerals. CRA in this...

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Paragraph 1100(1)(ta)

Administrative Policy

Weinberger v. MNR, 64 DTC 5060 (Ex Ct)

3 July 1992 T.I. 920476 (January - February Access Letter, p. 12, ¶C20-066)

A Class 24 or 27 property acquired after November 12, 1981 which qualifies under s. 1100(1)(ta)(v) will qualify for write-off over two years.

Paragraph 1100(1)(zg) - Additional Allowance — Year 2000 Computer Hardware and Systems Software

Paragraph 1100(5k.1)

Subsection 1100(1.1)

Administrative Policy

10 July 1991 T.I. (Tax Window, No. 5, p. 19, ¶1342)

An investment tax credit will reduce the UCC of the related property with respect to the calculation under Regulation 1100(1.1)(b), but not under...

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Articles

Howick, "Income Tax Aspects of Leasing", Tax Profile, May 1992, p. 211

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 16.1 - Subsection 16.1(1) 0

Subsection 1100(1.11)

Administrative Policy

3 February 1997 External T.I. 9640635 - LEASE AND SUB-LEASE

A sublease of property does not cause the property to become intangible property.

17 December 1993 Income Tax Severed Letter 9323875 - Specified Leasing Property Rules

"The circumstances of a particular fact situation will determine whether a sublease causes the property to become 'specified leasing property'. If...

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30 March 1993 External T.I. 9308305 F - Specified Leasing Property

"When a corporation derives revenue from the leasing of a vessel on a 'time-charter' basis (i.e., the owner provides all services including fuel,...

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Subsection 1100(2) - Property Acquired in the Year

Administrative Policy

6 June 2019 CPTS Roundtable, 2019-0816111C6

CRA confirmed that its statements in Folio S4-F15-C1 as to the meaning of M&P also apply in this context so that, for example, in the oil and gas...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) taxpayers can choose between reasonable alternative formats (e.g. hard or soft) for providing their tax working papers/records 140
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 Folio S4-F15-C1 applies for purposes of the new accelerated CCA rules 229
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Oversight or Investment Management project expenses incurred after determining economic feasibility and before project approval are generally deductible 248
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Start-Up and Close-Down Expenditures no acceptance that expenses incurred before decision to proceed are thereby on current account 186
Tax Topics - Income Tax Act - Section 66.2 - Subsection 66.2(5) - Accelerated Canadian Development Expense - Paragraph (a) - Subparagraph (a)(ii) accelerated CDE deduction can be available for drilling on land acquired from an affiliate 131

S3-F4-C1 - General Discussion of Capital Cost Allowance

Operation of formula

1.38 Subsection 1100(2) of the Regulations limits CCA in the tax year of acquisition of most depreciable property. The claim...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense 556
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A 791
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property 324
Tax Topics - Income Tax Act - Section 16.1 - Subsection 16.1(1) 275
Tax Topics - Income Tax Act - Section 13 - Subsection 13(28) 254
Tax Topics - Income Tax Act - Section 13 - Subsection 13(27) 222
Tax Topics - Income Tax Act - Section 13 - Subsection 13(29) 155
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2.2) 351
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(3) 70
Tax Topics - Income Tax Act - Section 18 - Subsection 18(3.1) 166
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7.5) 207
Tax Topics - Income Tax Act - Section 261 - Subsection 261(2) 65
Tax Topics - Income Tax Act - Section 128.1 - Subsection 128.1(1) - Paragraph 128.1(1)(b) 230
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(c) 170
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(e) 65
Tax Topics - Income Tax Act - Section 43 - Subsection 43(1) 152
Tax Topics - Income Tax Act - Section 68 197
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21.1) - Paragraph 13(21.1)(a) 75
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21.1) - Paragraph 13(21.1)(b) 212
Tax Topics - Income Tax Act - Section 13 - Subsection 13(1) 431
Tax Topics - Income Tax Act - Section 8 - Subsection 8(2) 75
Tax Topics - Income Tax Act - Section 20 - Subsection 20(16.1) 152
Tax Topics - Income Tax Act - Section 13 - Subsection 13(9) 229
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) 321
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 8 237
Tax Topics - Income Tax Act - Section 13 - Subsection 13(5) 317
Tax Topics - Income Tax Act - Section 13 - Subsection 13(6) 221

S4-F7-C1 - Amalgamations of Canadian Corporations

1.31 …[T]he half-year rule found in subsection 1100(2) of the Regulations will apply in determining the new corporation's maximum capital cost...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 100 - Subsection 100(2.1) s. 100(2.1) applies to non-qualifying amalgamation 64
Tax Topics - Income Tax Act - Section 111 - Subsection 111(12) application following amalgamation 113
Tax Topics - Income Tax Act - Section 116 - Subsection 116(1) deemed tcp following amalgamation 167
Tax Topics - Income Tax Act - Section 13 - Subsection 13(5.1) continuity of s. 13(5.1) on amalgamation 132
Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) Amalco can continue objection and receive refunds 157
Tax Topics - Income Tax Act - Section 169 Amalco can continue objection 103
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(n) reserve after amalgamation 62
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Shareholder shareholder need not hold shares 88
Tax Topics - Income Tax Act - Section 251 - Subsection 251(3.1) deemed non-arm's length relationship on amalgamation 172
Tax Topics - Income Tax Act - Section 256 - Subsection 256(7) - Paragraph 256(7)(b) related party, majority and 50% group exceptions 495
Tax Topics - Income Tax Act - Section 40 - Subsection 40(1) - Paragraph 40(1)(a) - Subparagraph 40(1)(a)(iii) reserve after amalgamation 62
Tax Topics - Income Tax Act - Section 66.7 - Subsection 66.7(7) successoring where non-wholly owned amalgamation 109
Tax Topics - Income Tax Act - Section 69 - Subsection 69(13) no disposition of predecessor property on general principles 113
Tax Topics - Income Tax Act - Section 7 - Subsection 7(1.4) s. 87(5) not applicable 112
Tax Topics - Income Tax Act - Section 80.01 - Subsection 80.01(3) non-87 amalgamation/no FX gain 165
Tax Topics - Income Tax Act - Section 84 - Subsection 84(3) no deemed dividend to dissenter on amalgamation 87
Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) election filing by Amalco 109
Tax Topics - Income Tax Act - Section 87 - Subsection 87(1.1) s. 87(1.1) qualifies for all s. 87 purposes 66
Tax Topics - Income Tax Act - Section 87 - Subsection 87(1.2) successoring where non-wholly owned amalgamation 109
Tax Topics - Income Tax Act - Section 87 - Subsection 87(10) deemed listing of temporary Amalco shares 120
Tax Topics - Income Tax Act - Section 87 - Subsection 87(11) gain if high PUC is sub shares 55
Tax Topics - Income Tax Act - Section 87 - Subsection 87(1) presumptive satisfaction of s. 87(1)(a)/dissent and squeeze-outs onside 297
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(a) new corp/deemed year end coinciding or not with acquisition of control 758
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(b) Amalco must follow predecessor's valuation method subject to truer picture doctrine 64
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(c) reserve after amalgamation 113
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(d) cost amount carryover 149
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(e.1) s. 100(2.1) applies to non-qualifying amalgamation 64
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(o) no continuity rule for non-security options 139
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(q) pre-amalgamation services 106
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2.11) loss-carry back to parent 169
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2.1) dovetailing with s. 88(1.1) 44
Tax Topics - Income Tax Act - Section 87 - Subsection 87(3.1) 346
Tax Topics - Income Tax Act - Section 87 - Subsection 87(3) PUC shifts 189
Tax Topics - Income Tax Act - Section 87 - Subsection 87(4) fractional share cash/ACB or value shift/implied non-recognition for predecessor shares 281
Tax Topics - Income Tax Act - Section 87 - Subsection 87(7) dovetailing with s. 78 and 112(12) 191
Tax Topics - Income Tax Act - Section 87 - Subsection 87(9) allocation of s. 87(9)(c)(ii) excess as parent chooses 230
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(d) late designation 122
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1.1) dovetailing with s. 87(2.1) 62
Tax Topics - Income Tax Act - Section 98 - Subsection 98(5) partnership dissolution on amalgamation 137
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2.2) deemed non-arm's length relationship on amalgamation 467
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(14) class continuity on non-arm's length amalgamation 327
Tax Topics - Income Tax Regulations - Regulation 8503 - Subsection 8503(3) - Paragraph 8503(3)(b) pre-amalgamation services 106
Tax Topics - Income Tax Act - Section 249 - Subsection 249(3) 136
Tax Topics - Income Tax Act - Section 22 - Subsection 22(1) 179

Articles

Sarah S. Chiu, "Half-Year Rule and Amalgamations", Resource Sector Taxation, Volume IX, No. 2, 2013, p. 638

A textual and contextual interpretation of the half-year rule suggests that the rule may not apply to amalgamations. In particular, the...

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Subsection 1100(2.1)

See Also

McLellan v. M.N.R., 90 DTC 1405, [1990] 2 CTC 2191 (TCC)

Although agreements did not obligate a partnership to acquire any specific property from a particular vendor but only property of a type or class...

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Subsection 1100(2.2)

Administrative Policy

S3-F4-C1 - General Discussion of Capital Cost Allowance

Overview

1.41 … [S]ubsection 1100(2.2) … appl[ies] to a transferee only if:

  1. the property was depreciable property of the transferor, and was...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense 556
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A 791
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property 324
Tax Topics - Income Tax Act - Section 16.1 - Subsection 16.1(1) 275
Tax Topics - Income Tax Act - Section 13 - Subsection 13(28) 254
Tax Topics - Income Tax Act - Section 13 - Subsection 13(27) 222
Tax Topics - Income Tax Act - Section 13 - Subsection 13(29) 155
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2) 212
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(3) 70
Tax Topics - Income Tax Act - Section 18 - Subsection 18(3.1) 166
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7.5) 207
Tax Topics - Income Tax Act - Section 261 - Subsection 261(2) 65
Tax Topics - Income Tax Act - Section 128.1 - Subsection 128.1(1) - Paragraph 128.1(1)(b) 230
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(c) 170
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(e) 65
Tax Topics - Income Tax Act - Section 43 - Subsection 43(1) 152
Tax Topics - Income Tax Act - Section 68 197
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21.1) - Paragraph 13(21.1)(a) 75
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21.1) - Paragraph 13(21.1)(b) 212
Tax Topics - Income Tax Act - Section 13 - Subsection 13(1) 431
Tax Topics - Income Tax Act - Section 8 - Subsection 8(2) 75
Tax Topics - Income Tax Act - Section 20 - Subsection 20(16.1) 152
Tax Topics - Income Tax Act - Section 13 - Subsection 13(9) 229
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) 321
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 8 237
Tax Topics - Income Tax Act - Section 13 - Subsection 13(5) 317
Tax Topics - Income Tax Act - Section 13 - Subsection 13(6) 221

S4-F7-C1 - Amalgamations of Canadian Corporations

1.31 …[T]he half-year rule found in subsection 1100(2) of the Regulations will apply in determining the new corporation's maximum capital cost...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 100 - Subsection 100(2.1) s. 100(2.1) applies to non-qualifying amalgamation 64
Tax Topics - Income Tax Act - Section 111 - Subsection 111(12) application following amalgamation 113
Tax Topics - Income Tax Act - Section 116 - Subsection 116(1) deemed tcp following amalgamation 167
Tax Topics - Income Tax Act - Section 13 - Subsection 13(5.1) continuity of s. 13(5.1) on amalgamation 132
Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) Amalco can continue objection and receive refunds 157
Tax Topics - Income Tax Act - Section 169 Amalco can continue objection 103
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(n) reserve after amalgamation 62
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Shareholder shareholder need not hold shares 88
Tax Topics - Income Tax Act - Section 251 - Subsection 251(3.1) deemed non-arm's length relationship on amalgamation 172
Tax Topics - Income Tax Act - Section 256 - Subsection 256(7) - Paragraph 256(7)(b) related party, majority and 50% group exceptions 495
Tax Topics - Income Tax Act - Section 40 - Subsection 40(1) - Paragraph 40(1)(a) - Subparagraph 40(1)(a)(iii) reserve after amalgamation 62
Tax Topics - Income Tax Act - Section 66.7 - Subsection 66.7(7) successoring where non-wholly owned amalgamation 109
Tax Topics - Income Tax Act - Section 69 - Subsection 69(13) no disposition of predecessor property on general principles 113
Tax Topics - Income Tax Act - Section 7 - Subsection 7(1.4) s. 87(5) not applicable 112
Tax Topics - Income Tax Act - Section 80.01 - Subsection 80.01(3) non-87 amalgamation/no FX gain 165
Tax Topics - Income Tax Act - Section 84 - Subsection 84(3) no deemed dividend to dissenter on amalgamation 87
Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) election filing by Amalco 109
Tax Topics - Income Tax Act - Section 87 - Subsection 87(1.1) s. 87(1.1) qualifies for all s. 87 purposes 66
Tax Topics - Income Tax Act - Section 87 - Subsection 87(1.2) successoring where non-wholly owned amalgamation 109
Tax Topics - Income Tax Act - Section 87 - Subsection 87(10) deemed listing of temporary Amalco shares 120
Tax Topics - Income Tax Act - Section 87 - Subsection 87(11) gain if high PUC is sub shares 55
Tax Topics - Income Tax Act - Section 87 - Subsection 87(1) presumptive satisfaction of s. 87(1)(a)/dissent and squeeze-outs onside 297
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(a) new corp/deemed year end coinciding or not with acquisition of control 758
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(b) Amalco must follow predecessor's valuation method subject to truer picture doctrine 64
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(c) reserve after amalgamation 113
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(d) cost amount carryover 149
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(e.1) s. 100(2.1) applies to non-qualifying amalgamation 64
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(o) no continuity rule for non-security options 139
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(q) pre-amalgamation services 106
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2.11) loss-carry back to parent 169
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2.1) dovetailing with s. 88(1.1) 44
Tax Topics - Income Tax Act - Section 87 - Subsection 87(3.1) 346
Tax Topics - Income Tax Act - Section 87 - Subsection 87(3) PUC shifts 189
Tax Topics - Income Tax Act - Section 87 - Subsection 87(4) fractional share cash/ACB or value shift/implied non-recognition for predecessor shares 281
Tax Topics - Income Tax Act - Section 87 - Subsection 87(7) dovetailing with s. 78 and 112(12) 191
Tax Topics - Income Tax Act - Section 87 - Subsection 87(9) allocation of s. 87(9)(c)(ii) excess as parent chooses 230
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(d) late designation 122
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1.1) dovetailing with s. 87(2.1) 62
Tax Topics - Income Tax Act - Section 98 - Subsection 98(5) partnership dissolution on amalgamation 137
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2) deemed non-arm's length relationship on amalgamation 371
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(14) class continuity on non-arm's length amalgamation 327
Tax Topics - Income Tax Regulations - Regulation 8503 - Subsection 8503(3) - Paragraph 8503(3)(b) pre-amalgamation services 106
Tax Topics - Income Tax Act - Section 249 - Subsection 249(3) 136
Tax Topics - Income Tax Act - Section 22 - Subsection 22(1) 179

18 October 2011 External T.I. 2011-0401381E5 - Capital Cost Allowance for a Partnership

None of the exceptions in s. 1100(2.2) to the half-year capital cost allowance rule appear to cover a deemed acquisition of property under s....

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February 1991 TI

Where a corporation ("Pco") transfers depreciable property to a subsidiary ("Subco") and, later in the day, a third party (Aco") acquires all the...

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10 August 2004 Internal T.I. 2004-0080201I7 - Capital Cost Allowance

The exception in Regulation 1100(2.2) for non-arm's length acquisitions of depreciable property situated outside Canada did not apply to an...

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29 December 1989 T.I. (May 1990 Access Letter, ¶1224)

A partnership is a person and a taxpayer for purposes of ss.1100(2.2) and 1102(14).

89 C.P.T.J. - Q13

A partnership will be considered to be a taxpayer for purposes of s. 1100(2.2)(e) and s. 1102(14)(b). Therefore, those provisions will apply to a...

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Paragraph 1100(2.2)(f)

Articles

Sabrina Wong, Sania Ilahi, "Tax Implications of Asset Securitizations", 2015 CTF Annual Conference Report

Non-application of half-year rule on drop-down from lease originator to LP if not inventory (p.12:10)

This exception to the half-year rule may...

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Subsection 1100(2.21)

Administrative Policy

18 October 2011 External T.I. 2011-0401381E5 - Capital Cost Allowance for a Partnership

Subsection 1100(2.21) does not apply to the deeming rule in paragraph 96(8)(a) of the Act, because that paragraph only creates a deemed...

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22 August 2000 External T.I. 2000-0002885 - SALE/LEASEBACK TRANSACTION

As s. 16.1(1)(b) does not deem a taxpayer to have disposed of an acquired or reacquired property, Regulations 1100(2.21) will not apply to the...

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Subsection 1100(3)

Administrative Policy

S3-F4-C1 - General Discussion of Capital Cost Allowance

Combined application with half-year rule

1.43 The adjustment for a short-fiscal period applies in addition to the half-year rule. For example, if...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense 556
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A 791
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property 324
Tax Topics - Income Tax Act - Section 16.1 - Subsection 16.1(1) 275
Tax Topics - Income Tax Act - Section 13 - Subsection 13(28) 254
Tax Topics - Income Tax Act - Section 13 - Subsection 13(27) 222
Tax Topics - Income Tax Act - Section 13 - Subsection 13(29) 155
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2) 212
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2.2) 351
Tax Topics - Income Tax Act - Section 18 - Subsection 18(3.1) 166
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7.5) 207
Tax Topics - Income Tax Act - Section 261 - Subsection 261(2) 65
Tax Topics - Income Tax Act - Section 128.1 - Subsection 128.1(1) - Paragraph 128.1(1)(b) 230
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(c) 170
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(e) 65
Tax Topics - Income Tax Act - Section 43 - Subsection 43(1) 152
Tax Topics - Income Tax Act - Section 68 197
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21.1) - Paragraph 13(21.1)(a) 75
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21.1) - Paragraph 13(21.1)(b) 212
Tax Topics - Income Tax Act - Section 13 - Subsection 13(1) 431
Tax Topics - Income Tax Act - Section 8 - Subsection 8(2) 75
Tax Topics - Income Tax Act - Section 20 - Subsection 20(16.1) 152
Tax Topics - Income Tax Act - Section 13 - Subsection 13(9) 229
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) 321
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 8 237
Tax Topics - Income Tax Act - Section 13 - Subsection 13(5) 317
Tax Topics - Income Tax Act - Section 13 - Subsection 13(6) 221

Subsection 1100(4.1)

Administrative Policy

IT-195R4 "Rental Property - Capital Cost Allowance Restrictions"

Subsection 1100(5k.1)

Administrative Policy

20 May 2008 Internal T.I. 2008-0267041I7 F - Productions cinématographiques et magnétoscopiques

Must a taxpayer include all Canadian film or video productions ("CFVP") productions in a single separate depreciable class, or should a separate...

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Subsection 1100(9) - Patents

Administrative Policy

IT-477 "Capital Cost Allowance - Patents, Franchises, Concessions and Licences"

Subsection 1100(11) - Rental Properties

Administrative Policy

IT-195R4 "Rental Property - Capital Cost Allowance Restrictions" 6 September 1991

2. Accordingly, if a taxpayer has more than one class of rental properties, the CCA restriction is not applied to the individual classes of...

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6 February 2008 External T.I. 2007-0239951E5 F - Restrictions à la déduction pour amortissement

S. 75(2) applies to the transfer of one of the individual’s rental properties to a trust. In confirming that the rental property restriction...

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Subsection 1100(12)

See Also

Satin Finish Hardwood Flooring (Ontario) Ltd. v. The Queen, 97 DTC 287, [1997] 2 CTC 2915 (TCC)

The taxpayer was found to be a principal business corporation notwithstanding that its business of manufacturing unfinished parquet flooring had...

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Administrative Policy

2 November 2023 APFF Roundtable Q. 5, 2023-0982821C6 F - Notion d’ « entreprise principale » aux fins du paragraphe 1100(12) R.I.R.

Aco carries on a business of renting its own real estate - as well as holding shares of various operating companies on which it regularly receives...

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18 April 2001 External T.I. 2001-0070105 - CCA FOR SHORT FISCAL PERIOD

In response to a suggestion that an individual who started a new business partway through the year was not required to pro-rate capital cost...

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27 March 1992 T.I. 920570

A corporation would be considered to be a principal-business corporation if its sole asset is an interest in a principal business partnership.

Subsection 1100(14)

Cases

Gulf Canada Resources Ltd. v. The Queen, 93 DTC 5345, [1993] 2 CTC 198 (FCTD)

A predecessor of the taxpayer ("GCL") approached a developer to erect a large office building in Calgary in order that GCL could eliminate the...

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See Also

McInnes v. The Queen, 2014 TCC 247 (Informal Procedure)

The taxpayer owned and operated a rental chalet in Charlevoix Quebec which was furnished including with kitchen utensils, bedding, WiFi and sound...

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Sivasubramaniam v. The Queen, 2008 DTC 3886, 2008 TCC 261 (Informal Procedure)

The taxpayer was unsuccessful in a submission that seven condominiums owned by him, which generated gross revenue of approximately $85,000 in a...

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Jong v. The Queen, 98 DTC 16161 (TCC)

A medical practioner who owned a building in co-ownership with others and used about 45% of the building along with the co-owners in a medical...

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Malenfant v. MNR, 92 DTC 2081, [1992] 2 CTC 2431 (TCC)

Various hotels and motels of the taxpayer were rental properties given that the revenues were derived principally from the rental of rooms and not...

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Administrative Policy

26 July 2010 External T.I. 2010-0364721E5 F - Revenus de bien et d'entreprise

After concluding that “the operator of a bed and breakfast, who has a personal residence in which bed and breakfast rooms are rented out on a...

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Words and Phrases
principally
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(12) bed and breakfast operation was business rather than property source (and thus subject to s. 18(12) limitation) since more than normal essential services provided 166
Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit reduction of personal expenses is not the pursuit of profit 97

26 April 1990 T.I. (September 1990 Access Letter, ¶1437)

Where one of the assets of a corporation, which together with its subsidiaries carries on an active business, consist of a 60% undivided interest...

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IT-195R4 "Rental Property - Capital Cost Allowance Restrictions" 6 September 1991

Principally based on time

4. ...[T]he word "principally" means "primarily" or "chiefly." In establishing whether a property is used principally...

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Subsection 1100(14.1)

Administrative Policy

2 August 1990 T.I. 900139

[A] person who operates a hotel is in the business of providing services and not in the rentals business. Although Regulation 1100(14.1) could...

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Subsection 1100(15) - Leasing Properties

See Also

McCoy v. The Queen, 2003 DTC 660, 2003 TCC 332

A partnership purchased trading software from a vendor corporation, with the vendor and the partnership agreeing that the vendor would form a...

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Subsection 1100(16)

Administrative Policy

30 October 2003 Internal T.I. 2003-0030597 - ARE SWAP RECEIPTS GROSS REVENUE

The expression "gross revenue" used in Regulation 1100(16)(a) would not include swap receipts received by a potentially qualifying corporation in...

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18 December 2002 External T.I. 2002-0156515 - LEASING PROPERTY EXCEPTIONS

"We are of the view that a corporation that carried on two businesses of the type described in subparagraph 1100(16)(a)(ii) of the Regulations,...

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19 February 1996 External T.I. 9530915 - LEASING BUSINESS

Gross revenue from the principal business includes proceeds from the sale of property described in Regulation 1100(16) or property of the same...

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December 1992 B.C. Tax Executives Institute Round Table, Q. 5 (October 1993 Access Letter, p. 478)

Because a joint venture is not recognized by a statute, each corporate joint venturer must account separately for its gross revenue test under...

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31 March 1992 T.I. (Tax Window, No. 18, p. 13, ¶1841)

The fact that a corporation manufactures property that it subsequently sells and leases to its customers will not prevent qualification as a...

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26 March 1990 T.I. (August 1990 Access Letter, ¶1396)

Where one of the two principal business corporations of a principal business partnership acquired its partnership interest upon the commencement...

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5 January 1990 T.I. (June 1990 Access Letter, ¶1285)

It is not necessary for the corporation to provide services in respect of the property which is rented, leased or sold. Discussion of the...

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Articles

Sabrina Wong, Sania Ilahi, "Tax Implications of Asset Securitizations", 2015 CTF Annual Conference Report

Most commonly-used lease securitization structure: drop-down to LP (pp. 12:4)

In the most commonly used lease securitization structure in the last...

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Subsection 1100(17)

Cases

Evans v. The Queen, 87 DTC 5226, [1987] 1 CTC 316 (FCTD)

The taxpayer acquired a motorhome in 1980 with the intention of renting it out in 1981 as a business endeavour. The leasing property restriction...

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See Also

Agence du revenu du Québec v. J.D. Irving Limited, 2022 QCCA 241

The taxpayer (“JDI”) and another pulp and paper company in the Irving group (“IPPL”) engaged in several transactions to effectively...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency agency relationship respected so as to permit owner to charge for services performed by user 281

J.D. Irving Limited v. Agence du revenu du Québec, 2020 QCCQ 2423, aff'd 2022 QCCA 241

The taxpayer ("JDI") and another pulp and paper company in the Irving group (“IPPL”) participated in transactions to effectively transfer...

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Words and Phrases
lease
Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency Stubart recognized that business operations can be carried on by an affiliated agent 231
Tax Topics - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(a) loss consolidation transaction entailing circular transfers of depreciable property confirmed 90

Barclays Mercantile Industrial Finance Ltd. v. Melluish, [1990] BTC 209 (Ch. D.)

A British corporation ("WBDL") entered into a distribution agreement with a California corporation ("WBI") pursuant to which WBI was granted the...

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Words and Phrases
lease

General Motors Acceptance Corp. (U.K.) Ltd. v. I.R.C., [1985] BTC 324 (HC), aff'd [1987] BTC 71 (C.A.)

In the ordinary course of trade of a finance subsidiary ("GMAC"), it provided a financial package to car dealers, which entailed (1) GMAC...

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Canadian Acceptance Corp. Ltd. v. Regent Park Butcher Shop Ltd. (1969), 67 WWR 297 (Man. C.A.)

Dickson J.A. found that the hiring of a cash register was a chattel lease notwithstanding a clause that provided that the lease was irrevocable...

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Words and Phrases
lease

Crawford v. Kingston, [1952] OR 715 (C.A.)

In finding that an agreement pursuant to which the plaintiff transferred 14 cows to his brother-in-law who was required to return the same number...

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Administrative Policy

8 January 2008 Internal T.I. 2007-0254881I7 F - Amortissement d'une aire de camping

In finding that a campground generally would not be subject to the rental property restriction rules, the Directorate stated:

[P]aragraph 7 of...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 17 - Paragraph 17(c) costs of developing a campground would generally be added to Class 17(c) 98
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 1 septic tanks are structures 167
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 6 swimming pool is a water storage tank 98

14 September 1992, T.I. (Tax Window, No. 24, p. 15, ¶2217)

Leasing property can include application software. In any event, Regulation 110(17.2) extends the concepts of rent to include gross revenue...

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IT-443 "Leasing Property - Capital Cost Allowance Restrictions"

Subsection 1100(17.2)

See Also

Oke v. The Queen, 2009 DTC 1366, 2009 TCC 386 (Informal Procedure), aff'd 2011 DTC 5010 [at 5553], 2010 FCA 350

The taxpayer (Mr. Oke), who leased a recreational vehicle to a company that was in the business of renting recreational vehicles to movie studios...

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Subsection 1100(17.3)

See Also

Thibeault v. The Queen, 2015 TCC 271

The taxpayer leased a boat (his only leasing asset) to a company of which he was the sole shareholder and director for use by the company in...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) boats were not a source of income 60

Subsection 1100(21) - Certified Films and Video Tapes

Articles

Mandell, Yip, "Tax Shelters in the 1990s", 1991 Conference Report, c.35.

Subsection 1100(24) - Specified Energy Property

Articles

Mandel, Yip, "Tax Shelters in the 1990s", 1991 Conference Report, c. 35: Discussion of introduction of specified energy property rules.

Subsection 1100(25)

Administrative Policy

17 January 2020 External T.I. 2017-0685341E5 - Tax Comparison of the FIT & Net Metering Programs

Under the Feed-in Tariff and microFIT programs (the “FIT/micro-FIT Programs”) administered by the Ontario Power Authority (the “OPA”), a...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Computation of Profit a credit generated by a business under the Ontario Net Metering Program is only income when applied, and is offset by a deduction for the electricity consumed 261
Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit credits received under the Ontario Net Metering Program respecting electricity generated for personal consumption are not income 210
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 43.1 general Class 43.1 or 43.2 treatment of specified energy property rules to equipment used in the Ontario Feed-in Tariff program 157

Subsection 1100(26)

Administrative Policy

15 September 1992 T.I. (Tax Window, No. 24, p. 9, ¶2179)

The expression "distribution or production" should be interpreted broadly and would include "transmission". Whether a corporation's principal...

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Words and Phrases
principal business

Paragraph 1100(26)(b)

Administrative Policy

26 May 2023 External T.I. 2022-0946411E5 - Classification of an Intermunicipal Management Board

A municipality may acquire an interest in a Canadian renewable energy project through an (apparently Quebec) intermunicipal management board...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) an intermunicipal management board is a corporation given similarity of governing provisions to CBCA 185

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