Subsection 4600(1)
See Also
Gaston Cellard Inc. v. The Queen, 2005 DTC 699, 2002 DTC 1890 (TCC)
The cost of installing a weigh scale on a new foundation at a sawmill in the Gaspé region represented the cost of a building given that the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 127 - Subsection 127(11.1) | 95 |
Subsection 4600(2)
Cases
Cumberland Ready Mix Ltd. v. The Queen, 94 DTC 6079, [1994] 1 CTC 12 (FCTD)
The primary purpose for which concrete ready-mixers and one stone slinger (used to spread stone on construction sites) were designed was found to...
Halliburton Services Ltd. v. The Queen, 85 DTC 5336, [1985] 2 CTC 52 (FCTD), aff'd 90 DTC 6320 (FCA).
The taxpayer purchased vehicles from an automotive equipment manufacturer, and then modified the vehicles by bolting to them various pieces of its...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profits | separate sale of well fluids | 65 |
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 10 | 55 | |
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 | 55 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 1104 - Subsection 1104(2) - Gas or Oil Well Equipment | 87 |
Paragraph 4600(2)(f)
Administrative Policy
29 November 2005 Internal T.I. 2005-0130101I7 F - ITC - Logging Truck
Opco used a truck, equipped with a new loader and a grapple, to transport pulpwood logs from woodlots for producers to a pulpwood processing...