Schedule II

Class 1

Cases

The Queen v. Hampton Golf Club Ltd., 86 DTC 6513, [1986] 2 CTC 403 (FCTD)

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See Also

Repsol Canada Ltd. v. The Queen, 2015 TCC 21

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Words and Phrases
distribution processing

Lansdowne Equity Ventures Ltd. v. The Queen, 2007 DTC 3, 2006 TCC 565

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Swan Lake Recreation Resort Ltd. v. Registrant, Kamloops Land Title Office (1999), 174 DLR (4th) 549 (BCSC)

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17 December 2014 External T.I. 2014-0560281E5 - Arena and skateboard park - CCA classes

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"Capital Cost Allowance - Buildings or other Structures"

Class 2

Cases

Gulf Canada Resources Ltd. v. The Queen, 95 DTC 5189 (FCTD), partially rev'd 96 DTC 6065 (FCA).

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Pacific Northern Gas Ltd. v. The Queen, 90 DTC 6252 (FCTD), aff'd 91 DTC 5287 (FCA)

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Nova, an Alberta Corporation v. The Queen, 88 DTC 6386, [1988] 2 CTC 167 (FCA)

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Alberta Oil Sands Pipeline Ltd. v. The Queen, 88 DTC 6059, [1988] 1 CTC 99 (FCTD)

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Northern and Central Gas Corp. Ltd. v. The Queen, 85 DTC 5144, [1985] 1 CTC 192 (FCTD), aff'd 87 DTC 5439, [1987] 2 CTC 241 (FCA)

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Class 3

Cases

The Queen v. Hampton Golf Club Ltd., 86 DTC 6513, [1986] 2 CTC 403 (FCTD)

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British Columbia Forest Products Ltd. v. MNR, 71 DTC 5178, [1971] CTC 270 (SCC)

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Words and Phrases
structure

See Also

Lloyd v. The Queen, 2002 DTC 1493 (TCC)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Effective Date taxpayer can attack own transaction as legally ineffective 130
Tax Topics - General Concepts - Tax Avoidance taxapyer can argue legally ineffective transactions 131
Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) 74

Sun Life Assurance Co. of Canada v. The Queen, 97 DTC 422 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A density rights are land even if building constructed 79

Cadillac Fairview Corp. Ltd. v. The Queen, 97 DTC 405 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A costs of density rights were land costs 200

MNR v. Plastibeton Inc., 86 DTC 6400, [1986] 2 CTC 211 (FCA)

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Superior Pre-Knit Septic Tanks Ltd. v. The Queen, 78 DTC 6263, [1978] CTC 431 (SCC)

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Plan A Leasing Ltd. v. The Queen, 76 DTC 6159, [1976] CTC 261 (FCTD)

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Administrative Policy

28 April 2004 External T.I. 2004-006478 -

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Class 6

Administrative Policy

18 December 2013 External T.I. 2013-0479421E5 F - Section 30 and Cranberry Farm

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Class 8

Cases

Coopers & Lybrand Ltd., Trustee of Hawboldt Hydraulics (Canada) Inc. v. The Queen, 92 DTC 6452 (FCTD)

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Pacific Northern Gas Ltd. v. The Queen, 90 DTC 6252 (FCTD), aff'd 91 DTC 5287 (FCA)

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Nowsco Well Service Ltd. v. The Queen, 88 DTC 6300, [1988] 2 CTC 24 (FCTD)

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Alberta Oil Sands Pipeline Ltd. v. The Queen, 88 DTC 6059, [1988] 1 CTC 99 (FCTD)

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Northern and Central Gas Corp. Ltd. v. The Queen, 85 DTC 5144, [1985] 1 CTC 192 (FCTD), aff'd 87 DTC 5439, [1987] 2 CTC 241 (FCA)

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Nova Construction Co. Ltd. v. The Queen, 83 DTC 5105, [1983] CTC 58 (FCTD)

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Butler v. MNR, 67 DTC 5019, [1967] CTC 7 (Ex Ct)

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Southam Business Publications Ltd. v. MNR, 66 DTC 5215, [1966] CTC 265 (Ex. Ct.), briefly aff'd 67 DTC 5150 (SCC)

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See Also

Roy Legumex Inc. v. MNR, 90 DTC 1858 (TCC)

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Re St. Lawrence Cement Inc. (1985), 52 OR (2d) 545 (HCJ.)

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S3-F4-C1 - General Discussion of Capital Cost Allowance

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense 476
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A 669
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property 170
Tax Topics - Income Tax Act - Section 16.1 - Subsection 16.1(1) 248
Tax Topics - Income Tax Act - Section 13 - Subsection 13(28) 194
Tax Topics - Income Tax Act - Section 13 - Subsection 13(27) 178
Tax Topics - Income Tax Act - Section 13 - Subsection 13(29) 145
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2) 184
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2.2) 267
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(3) 60
Tax Topics - Income Tax Act - Section 18 - Subsection 18(3.1) 140
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7.5) 167
Tax Topics - Income Tax Act - Section 261 - Subsection 261(2) 53
Tax Topics - Income Tax Act - Section 128.1 - Subsection 128.1(1) - Paragraph 128.1(1)(b) 204
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(c) 150
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(e) 55
Tax Topics - Income Tax Act - Section 43 - Subsection 43(1) 142
Tax Topics - Income Tax Act - Section 68 153
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21.1) - Paragraph 13(21.1)(a) 65
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21.1) - Paragraph 13(21.1)(b) 117
Tax Topics - Income Tax Act - Section 13 - Subsection 13(1) 403
Tax Topics - Income Tax Act - Section 8 - Subsection 8(2) 65
Tax Topics - Income Tax Act - Section 20 - Subsection 20(16.1) 142
Tax Topics - Income Tax Act - Section 13 - Subsection 13(9) 207
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) 299
Tax Topics - Income Tax Act - Section 13 - Subsection 13(5) 259
Tax Topics - Income Tax Act - Section 13 - Subsection 13(6) 191

12 June 2014 External T.I. 2014-0527651E5 - Whether keeping a zoo is a farming activity

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Farming zoo not farming 114

18 December 2013 External T.I. 2013-0479421E5 F - Section 30 and Cranberry Farm

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13 December 1994 T.I. 941607

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4 August 1992 T.I. 921654 (April 1993 Access Letter, p. 132, ¶C9-259)

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9 April 1992 Memorandum (Tax Window, No. 18, p. 15, ¶1870)

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11 October 1991 T.I. (Tax Window, No. 11, p. 4, ¶1520)

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7 October 1991 T.I. (Tax Window, No. 10, p. 19, ¶1501)

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IT-79R3 "Capital Cost Allowance - Buildings or other Structures"

Class 9

Administrative Policy

11 March 2016 External T.I. 2016-0633111E5 - CCA Class of a drone

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Words and Phrases
aircraft

Class 10

Cases

Lindwest Holdings Ltd. v. The Queen, 88 DTC 6482, [1988] 2 CTC 287 (FCTD)

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Nova, an Alberta Corporation v. The Queen, 88 DTC 6386, [1988] 2 CTC 167 (FCA)

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Nowsco Well Service Ltd. v. The Queen, 88 DTC 6300, [1988] 2 CTC 24 (FCTD)

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The Queen v. Nomad Sand & Gravel Ltd., 87 DTC 5343, [1987] 2 CTC 112 (FCTD)

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Halliburton Services Ltd. v. The Queen, 85 DTC 5336, [1985] 2 CTC 52 (FCTD), aff'd 90 DTC 6320 (FCA).

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Howden Brothers Construction Ltd. v. The Queen, 80 DTC 6393, [1980] CTC 529 (FCTD)

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See Also

Suncor Energy Inc. v. The Queen, 2001 DTC 660 (TCC), aff'd 2002 DTC 7395, 2002 FCA 350

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Words and Phrases
structure

Cargill Ltd. v. The Queen, 96 DTC 1461 (TCC)

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Gordon v. The Queen, 95 DTC 493 (TCC)

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Administrative Policy

8 January 1996 Memorandum 953067 (C.T.O. "Classification of a Motorhome")

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31 January 1994 T.I. 932897 (C.T.0. "CCA Class of Building Used in Peat Processing")

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24 March 1993 Memorandum (Tax Window, No. 32, p. 20, ¶2623)

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10 November 1992 Memorandum 923297 (September 1993 Access Letter, p. 409, ¶20-1159)

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2 December 1992 Memorandum (Tax Window, No. 27, p. 22, ¶2323)

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13 January 1992 T.I. (Tax Window, No. 15, p. 9, ¶1693)

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11 October 1991 T.I. (Tax Window, No. 11, p. 4, ¶1520)

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Class 12

Cases

Howden Brothers Construction Ltd. v. The Queen, 80 DTC 6393, [1980] CTC 529 (FCTD)

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See Also

Desgagné v. The Queen, 2012 DTC 1237 [at 3664], 2012 TCC 63 (Informal Procedure)

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McKee v. The Queen, 77 DTC 5345, [1977] CTC 491 (FCTD)

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Administrative Policy

29 October 2013 External T.I. 2013-0507121E5 - Website costs

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24 November 2010 External T.I. 2010-0380521E5 - Web page costs

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1995 Internal T.I. 7-950679 -

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13 April 1994 Memorandum 9400887

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23 November 1992 T.I. 923452 (September 1993 Access Letter, p. 409, ¶C20-075)

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7 September 1992 T.I. (Tax Window, No. 24, p. 7, ¶2189)

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20 August 1992 T.I. (Tax Window, No. 23, p. 14, ¶2170)

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4 August 1992 T.I. 921654 (April 1993 Access Letter, p. 132, ¶C9-259)

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4 March 1992 T.I. (Tax Window, No. 17, p. 21, ¶1782)

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9 April 1992 Memorandum (Tax Window, No. 18, p. 15, ¶1870)

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3 January 1992 T.I. (Tax Window, No. 15, p. 17, ¶1681)

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25 Aug. 89 T.I. (Jan. 90 Access Letter, ¶1088)

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18 Aug. 89 T.I. (Jan. 90 Access Letter, ¶1087)

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Class 13

Cases

The Queen v. Mount Robson Motor Inn Ltd., 81 DTC 5188, [1981] CTC 345 (FCA)

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The Queen v. Saskatoon Drug & Stationery Co. Ltd., 78 DTC 6396, [1978] CTC 578 (FCTD)

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See Also

Plan A Leasing Ltd. v. The Queen, 76 DTC 6159, [1976] CTC 261 (FCTD)

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Rudnikoff v. The Queen, 75 DTC 5008, [1975] CTC 1 (FCA)

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Administrative Policy

IT-464R "Capital Cost Allowance - Leasehold Interest"

Class 14

Cases

Bomag (Canada) Ltd. v. The Queen, 81 DTC 5085, [1981] CTC 156 (FCTD), aff'd 84 DTC 6363, [1984] CTC 378 (FCA)

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MNR v. Canadian Glassine Co. Ltd., 76 DTC 6083, [1976] CTC 141 (FCA)

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Words and Phrases
franchise

Capital Management Ltd. v. MNR, 68 DTC 5041 (SCC)

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Metropolitan Taxi Ltd. v. MNR, 67 DTC 5073 (Ex Ct), aff'd 68 DTC 5098, [1968] CTC 163 (SCC)

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Investors Group v. MNR, 65 DTC 5120, [1965] CTC 192 (Ex Ct)

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Mandrell Industries, Inc. v. M.N.R., 65 DTC 5142 (Ex Ct)

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MNR v. Kirby Maurice Co. Ltd., 58 DTC 1033, [1958] CTC 41 (Ex Ct)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) purchaser exercising no independent judgment 142

Golden Arrow Sprayers Ltd. v. MNR, 61 DTC 1185 (Ex Ct)

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See Also

Rocheleau v. The Queen, 2010 DTC 1016 [at 2615], 2009 TCC 484 (Informal Procedure)

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Gouchee v. MNR, 67 DTC 203 (TAB)

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No. 728 v. MNR, 61 DTC 34 (TAB)

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No. 678 v. MNR, 60 DTC 45 (TAB)

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Administrative Policy

30 July 2015 External T.I. 2014-0552041E5 F - Permis XXXXXXXXXX

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 14 - Subsection 14(5) - Eligible Capital Expenditure renewable government licences were ECP, not Class 14 47

30 May 2013 External T.I. 2013-0487301E5 - 3P Project

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25 January 2007 External T.I. 2006-019945 -

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2007 Ruling 2006-0218781R3 -

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16 November 1994 Memorandum 941467 (C.T.O. "Film Rights"). (See also 23 August 1995 T.I. 951423 and 3 November 1994 Memorandum 941171)

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9 November 1994 Internal T.I. 7-942518 -

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7 September 1992 T.I. (Tax Window, No. 24, p. 7, ¶2189)

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20 August 1992 T.I. (Tax Window, No. 23, p. 14, ¶2170)

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14 May 1990 T.I. AC59728 [bare right to income not a concession]

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IT-283R2 "Capital Cost Allowance - Video Tapes, Videotapes Cassettes, Films, Computer Software and Master Recording Media"

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IT-477 "Capital Cost Allowance - Patents, Franchises, Concessions and Licences," consolidated October 2001

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Articles

Shane Onufrechuk, Warren Pashkowick, "Tax Considerations of Major Construction Projects", 2014 Conference Report, Canadian Tax Foundation, 10:1-35.

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Scheuermann, "Income and Commodity Tax Aspects of Acquiring and Exploiting Technology", 1991 Conference Report, c. 45.

Class 17

Cases

The Queen v. Mont-Sutton Inc., 99 DTC 5733, [1999] F.T.R. 33467 (FCA)

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Administrative Policy

27 March 2014 External T.I. 2014-0520941E5 F - Industrial mineral mine and related expenditures

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18 December 2013 External T.I. 2013-0479421E5 F - Section 30 and Cranberry Farm

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14 February 2005 External T.I. 2005-011130 -

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28 June 2001 External T.I. 2001-006842 -

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Class 22

Cases

Lindwest Holdings Ltd. v. The Queen, 88 DTC 6482, [1988] 2 CTC 287 (FCTD)

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The Queen v. Nomad Sand & Gravel Ltd., 87 DTC 5343, [1987] 2 CTC 112 (FCTD)

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Class 24

Administrative Policy

IT-336R "Pollution Control Property"

27 September 1991 T.I. (Tax Window, No. 10, p. 18, ¶1485)

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27 September 1991 Memorandum (Tax Window, No. 10, p. 18, ¶1487)

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Class 28

Administrative Policy

November 1991 Memorandum (Tax Window, No. 12, p. 21, ¶1570)

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Class 29

Cases

Will-Kare Paving & Contracting Ltd. v. Canada, 2000 DTC 6467, 2000 SCC 36, [2000] 1 S.C.R. 915 (SCC)

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The Queen v. Donohue Normick Inc., 96 DTC 6061 (FCA)

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The Queen v. Coopers & Lybrand Ltd., Trustee of Hawboldt Hydraulics (Canada) Inc., 94 DTC 6541 (FCA)

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Halliburton Services Ltd. v. The Queen, 85 DTC 5336, [1985] 2 CTC 52 (FCTD), aff'd 90 DTC 6320 (FCA).

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Nova Construction Co. Ltd. v. The Queen, 83 DTC 5105, [1983] CTC 58 (FCTD)

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See Also

Environnement Sanivac Inc. v. ARQ, 2016 QCCQ 9461

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Qualified Property - Paragraph (c) - Subparagraph (c)(i) transporting trucks with decanting tanks used in M&P 255

Mont-Sutton Inc. v. The Queen, 96 DTC 1472 (TCC)

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Démolition A.M. de l'est du Québec Inc. v. MNR, 93 DTC 889 (TCC)

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Lehmann Bookbindings Ltd. v. MNR, 92 DTC 1308 (TCC)

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Roy Legumex Inc. v. MNR, 90 DTC 1858 (TCC)

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Red Deer Adviser Publications Ltd. v. MNR, 89 DTC 520 (TCC)

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Words and Phrases
same transaction

Administrative Policy

15 January 2015 External T.I. 2014-0548101E5 F - Sens de "fabrication ou transformation"

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - manufacturing or processing steel rod plating could qualify 133

S4-F15-C1 - Manufacturing and Processing

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11 August 2014 Internal T.I. 2014-0528231I7 F - Dépenses en immobilisation en RS&DE

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7 January 2014 External T.I. 2013-0515361E5 - CCA and Manufacturing or Processing of Malt

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19 November 2013 External T.I. 2013-0510351E5 - Steel Tanks and Oak Barrels of a Winery Business

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22 October 2013 External T.I. 2013-0503311E5 - Class. of steel tanks & oak barrel for CCA purpose

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21 September 1990 T.I. (Tax Window, Prelim. No. 1, p. 23, ¶1005)

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Class 31

Cases

Vaillancourt v. The Queen, 86 DTC 6449, [1986] 2 CTC 188 (FCTD), rev'd 91 DTC 5352 (F.R.), 91 DTC 5408 (E.) (FCA)

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Johns-Manville Canada v. The Queen, 85 DTC 5373, [1985] 2 CTC 111, [1985] 2 S.C.R. 46

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Administrative Policy

86 C.R. - Q.25

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IT-304R "Capital Cost Allowance - Condominiums"

Class 32

Administrative Policy

IT-304R "Capital Cost Allowance - Condominiums"

Class 34

Administrative Policy

10 August 1994 T.I. 940513 (C.T.O. "Wind Turbines")

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2 February 1994 Memorandum 940030 (C.T.O. "Hydroelectric Equipment for a Mine")

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Class 39

Cases

Will Kare Paving & Contracting Ltd. v. The Queen, 98 DTC 6203 (FCA)

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Words and Phrases
primarily

Class 41

Administrative Policy

November 1991 Memorandum (Tax Window, No. 12, p. 21, ¶1570)

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Class 43

See Also

Ateliers Ferroviaires de Mont-Joli Inc. v. The Queen, 2011 DTC 1358 [at 2006], 2011 TCC 352

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Scieri St-Elzéar Inc. v. The Queen, 2003 DTC 14 (TCC)

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Class 43.1

Administrative Policy

6 May 2014 Internal T.I. 2014-0521261I7 - Biomass Electrical Facility Owned by First Nation

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6 July 2012 External T.I. 2012-0444401E5 - Definition of “wood waste” in Class 43.2

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3 April 2013 External T.I. 2012-0469941E5 - CCA class and rate

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Articles

Tim Hay, "Federal Income Tax Incentives for Independent Power Generation: Accelerated Capital Cost Allowance of Class 43.1 Assets and 100% Write-Off of Canadian Renewable and Conservation Expenses", Business Vehicles, Vol, VII, No. 3, 2001, p. 342.

Class 43.2

Administrative Policy

S3-F8-C1 - Principal-business Corporations in the Resource Industries

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10 February 2015 External T.I. 2014-0549331E5 F - Borne de recharge – catégorie d'amortissement

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21 October 2014 External T.I. 2014-0543041E5 - Class 43.2 - Photovoltaic System

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21 August 2013 External T.I. 2013-0486441E5 - CCA and ITCs on anaerobic digester

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29 February 2012 External T.I. 2012-0435151E5 - Installation of Solar Panels

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Class 45

Administrative Policy

5 October 2007 APFF Roundtable Q. 26, 2007-0243381C6 -

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Class 46

Administrative Policy

29 October 2013 External T.I. 2013-0507121E5 - Website costs

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