Regulation 1104

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...

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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...

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Words and Phrases
residential

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...

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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...

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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...

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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...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 1219 - Subsection 1219(1) abandonment after feasibility study 138

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...

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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

The taxpayer in 2013-0503311E5 carried on a wine-making business that involved both farming activities (i.e., growing grapes) and non-farming...

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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...

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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...

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Words and Phrases
construction
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...

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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...

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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,...

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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

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...

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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...

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