Regulation 1104

Subsection 1104(2)

Computer Software

Administrative Policy

7 October 1991 T.I. (Tax Window, No. 10, p. 17, ¶1506)

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Gas or Oil Well Equipment

See Also

Terroco Industries Ltd. v. MNR, 93 DTC 1 (TCC)

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Thermal Waste

Administrative Policy

29 December 2014 External T.I. 2014-0547911E5 - FTS renunciations

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 1219 - Subsection 1219(1) abandonment after feasibility study 132

Subsection 1104(5) - Mining

Paragraph 1104(5)(a)

See Also

ATCO Electric Ltd. v. The Queen, 2007 DTC 974, 2007 TCC 243

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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

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Farming wine fermentation not farming 237
Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) grape farming and wine production separate 163
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 wine fermentation not processing 164

Paragraph 1104(9)(c)

Cases

Nova Construction Co. Ltd. v. The Queen, 85 DTC 5594, [1986] 1 CTC 68 (FCA)

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Subsection 1104(12) - Amusement Parks

Administrative Policy

17 November 1997 T.I. 972234

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Subsection 1104(13) - Classes 43.1 and 43.2 — Energy Conservation Property

Wood waste

Administrative Policy

6 July 2012 External T.I. 2012-0444401E5 - Definition of “wood waste” in Class 43.2

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