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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 1104 - Subsection 1104(2) - Thermal Waste | heat otherwise vented | 69 |
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...
| 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 |
Natural Resources Canada Technical Guide to Canadian Renewable and Conservation Expenses (CRCE) 2012 Edition
6 November 2003 External T.I. 2003-0039525 F - Canadian Renewable & Conservation Expenses
A corporation implementing a Canadian renewable and conservation expenses (CRCE) project that uses landfill sites, and injects them with bacteria...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(a) | CCA is not an expense incurred | 106 |
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 43.1 - Paragraph (d) - Subparagraph (d)(viii) | computers used in operating landfill biogas site might be Class 10 property, and applications software would be Class 43.1 or Class 12 property/ below-surface pipes would not qualify | 302 |
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 12 - Paragraph 12(o) | applications software used by computers for operation of biogas landfill site would be Class 43.1 or Class 12 property | 180 |
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...
| 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(2)
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...
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...
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...