Regulation 1219

Subsection 1219(1)

Administrative Policy

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

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

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

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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 193
Tax Topics - Income Tax Act - Section 14 - Subsection 14(5) - Cumulative Eligible Capital proceeds of goodwill on sale of wind turbine development project 225
Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(6) - cumulative Canadian exploration expense - Element G proceeds of wind turbine development project 141

Natural Resources Canada Technical Guide to Canadian Renewable and Conservation Expenses (CRCE) 2012 Edition

Paragraph 1219(1)(h)

Administrative Policy

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

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 43.1 - Paragraph (d) - Subparagraph (d)(vii) inclusion of cost of completing geothermal exploratory wells in fact used in production 90
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 14 if renegotiation, further permit fees may generate Class 14 property 113

Subsection 1219(3)

Administrative Policy

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

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

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4 September 2013 External T.I. 2013-0490631E5 F - √Čoliennes d'Essai¬†

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