Subsection 1104(2)
Computer Software
Administrative Policy
7 October 1991 T.I. (Tax Window, No. 10, p. 17, ¶1506)
A right or licence to use computer software includes any right or licence for a limited or unlimited period to use the computer software for...
Eligible Non-Residential Building
Administrative Policy
26 May 2009 External T.I. 2009-0318441E5 F - Bâtiment non-résidentiel admissible
Would an addition made after March 18, 2007 to a seniors’ residence qualify as an eligible non-residential building? CRA stated:
In order to...
General-Purpose Electronic Data Processing Equipment
Administrative Policy
27 July 2010 External T.I. 2009-0347471E5 F - Déduction pour amortissement - Catégorie 52
A personal digital assistant (PDA) is acquired for the purpose of communicating delivery and pick-up information to truckers. Its other features...
7 September 2010 External T.I. 2009-0340861E5 F - Déduction pour amortissement - Catégorie 52
Is a Pulstar MIT (Multiple Impulse Therapy) device (described as a computer with a head that allows repeated pulses to be used by chiropractors to...
17 August 2000 External T.I. 2000-0029745 F - Amortissement-Equipememnt lazer epilation
In concluding that laser hair removal equipment (the “Device”) did not constitute “general-purpose electronic data processing equipment,”...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 8 | laser hair removal equipment included in Class 8 (not general-purpose electronic data processing equipment) | 48 |
Gas or Oil Well Equipment
See Also
Terroco Industries Ltd. v. MNR, 93 DTC 1, [1993] 1 CTC 2614 (TCC)
A 10-wheel truck which had been especially adapted for the purpose of serving as an integral part of a hot oil unit used for heating oil and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 4600 - Subsection 4600(2) | 87 |
Thermal Waste
Administrative Policy
29 December 2014 External T.I. 2014-0547911E5 - FTS renunciations
Would a particular application in a "waste heat to power project" qualify as a Class 43.1 cost so that it would also qualify as "Canadian...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 1219 - Subsection 1219(1) | abandonment after feasibility study | 138 |
Subsection 1104(4)
Administrative Policy
16 June 2022 External T.I. 2019-0819951E5 - AIIP - renovations to property
A renovation or alteration is made to a depreciable property, originally acquired in a taxation year ending prior to November 21, 2018, that does...
Paragraph 1104(4)(a)
Administrative Policy
2021 Alberta CPA Roundtable under "Accelerated Investment Incentive"
Enhanced first-year capital cost allowance claims were available on assets acquired after November 20, 2018 and that became available for use...
Subsection 1104(5) - Mining
Paragraph 1104(5)(a)
See Also
ATCO Electric Ltd. v. The Queen, 2007 DTC 974, 2007 TCC 243
The Court rejected the position of the Crown that the furthest point at which sub-bituminous coal was not beyond its equivalent of the prime metal...
Subsection 1104(9) - Manufacturing or Processing
Paragraph 1104(9)(a)
Administrative Policy
19 November 2013 External T.I. 2013-0510351E5 - Steel Tanks and Oak Barrels of a Winery Business
The taxpayer in 2013-0503311E5 carried on a wine-making business that involved both farming activities (i.e., growing grapes) and non-farming...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Farming | wine fermentation not farming | 247 |
| Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) | grape farming and wine production separate | 173 |
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 | wine fermentation not processing | 174 |
Paragraph 1104(9)(c)
Cases
Nova Construction Co. Ltd. v. The Queen, 85 DTC 5594, [1986] 1 CTC 68 (FCA)
The taxpayer's "blackmobile" which produced asphaltic concrete which was used by the taxpayer to pave roads at various distances from the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (c) | 123 |
See Also
Excavations Marchand et Fils Inc. v. Agence du revenu du Québec, 2025 QCCQ 378
The taxpayer (“EMF”), which was a construction company engaged in large civil engineering projects such as roads, bridges and natural gas...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 | contract with detailed specs for provision of concrete, produced by a portable facility at the site of dam construction, was a contract of sale rather than of service | 265 |
Pavages Vaudreuil Ltée v. Agence du revenu du Québec, 2021 QCCQ 3890
In addition to being involved in construction (maintenance of roads, streets and bridges), the taxpayer (“PVL”) owned several natural gravel...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 1104 - Subsection 1104(9) - Paragraph 1104(9)(e) | operation of washing, sorting and crushing aggregate was separate from operation of extracting the aggregate | 264 |
| Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) | an operation of washing, sorting and crushing aggregate was separate from a road construction operation | 216 |
Paragraph 1104(9)(e)
See Also
Pavages Vaudreuil Ltée v. Agence du revenu du Québec, 2021 QCCQ 3890
In addition to being involved in construction (maintenance of roads, streets and bridges), the taxpayer (“PVL”) owned several natural gravel...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 1104 - Subsection 1104(9) - Paragraph 1104(9)(c) | operation of washing, sorting and crushing aggregate was separate from a road construction operation in which 27% of the product was used | 263 |
| Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) | an operation of washing, sorting and crushing aggregate was separate from a road construction operation | 216 |
Subsection 1104(12) - Amusement Parks
Administrative Policy
17 November 1997 External T.I. 9722345 - AMUSEMENT PARK DEFINITION
Although an amusement park is usually found outdoors, it is possible for it to be contained inside a building.
"Although three types of activities...
Subsection 1104(13) - Classes 43.1 and 43.2 — Energy Conservation Property
Eligible Waste Fuel
Administrative Policy
11 May 2009 External T.I. 2008-0276761E5 F - Class 43.1 and 43.2
In the course of describing how a wood waste fuelled heat production system and ground source heat pump might qualify for inclusion in Class 43.2,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 43.1 | wood waste fuelled heat production system and ground source heat pump likely could qualify | 388 |
Wood Waste
Administrative Policy
24 June 2024 External T.I. 2023-1000061E5 - Meaning of "wood waste"
Does “wood waste” include waste generated from (i) forestry operations, including slash piles, (ii) provincially/territorially regulated...
6 July 2012 External T.I. 2012-0444401E5 - Definition of “wood waste” in Class 43.2
In response to a question as to whether forest biofibre (as defined in the Forest Resources Disposition Directive of the Ontario Ministry of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 43.1 | 42 |
Subsection 1104(23)
Administrative Policy
1 May 2008 External T.I. 2008-0271891E5 F - Bâtiment non résidentiel
In the course of a general discussion, CRA noted that a taxpayer who acquires an addition or alteration to a building that is not an eligible...