Regulation 1219

Subsection 1219(1)

Administrative Policy

19 August 2015 External T.I. 2015-0587981E5 - Renunciation of CRCE

In the course of a general response to a question as to whether expenses incurred in respect of a ground-source heat pump system would qualify as...

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

Would a particular application in a "waste heat to power project" qualify as "Canadian renewable and conservation expense" in Reg. 1219 if this...

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12 January 2015 External T.I. 2014-0555071E5 - POD subject to earn-out

The corporate "Vendor" disposes of the "Property" (including land options agreements, permits, engineering data and technical and environmental...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(g) proceeds of goodwill on sale of wind turbine development project 201
Tax Topics - Income Tax Act - Section 14 - Subsection 14(5) - Cumulative Eligible Capital proceeds of goodwill on sale of wind turbine development project 231
Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(6) - Cumulative Canadian exploration expense - Element G proceeds of wind turbine development project 147

Paragraph 1219(1)(h)

Administrative Policy

17 July 2018 External T.I. 2018-0747311E5 - Geothermal Energy Project

In response to a request as to the tax treatment of various expenses incurred as part of a typical geothermal project, CRA first noted that during...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 43.1 - Paragraph (d) - Subparagraph (d)(viii) inclusion of cost of completing geothermal exploratory wells in fact used in production 95
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 14 if renegotiation, further permit fees may generate Class 14 property 125

Subsection 1219(3)

Administrative Policy

11 August 2015 External T.I. 2015-0592441E5 F - Test wind turbines

A change to the GPS coordinates for the wind installation described in 2013-0490631E5 did not affect that interpretation.

21 February 2013 External T.I. 2012-0473301E5 F - Test Wind Turbines

Opinion of CRA that for the purposes of Reg. 1219(1)(g), each of the subject “Test Wind Turbines” will be a test wind turbine as defined in...

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4 September 2013 External T.I. 2013-0490631E5 F - Éoliennes d'Essai 

Two models of wind turbines are proposed to be installed on a new wind farm by a limited partnership, with land use rights obtained under option...

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Paragraph 1219(3)(f)

Administrative Policy

14 March 2006 External T.I. 2006-0170971E5 F - CRCE/Test Wind Turbine-FEREEC/Éolienne d'essai

Wind turbines were not established to qualify as test wind turbines inter alia because the distance between the wind turbines was to be less than...

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