Section 127.45

Table of Contents

Section 127.45
Subsection 127.45(5)
Paragraph 127.45(5)(b.1)
Subparagraph 127.45(5)(b.1(i))
Administrative Policy(1)

Subsection 127.45(5)

Paragraph 127.45(5)(b.1)

Subparagraph 127.45(5)(b.1(i))

Administrative Policy

21 October 2024 External T.I. 2024-1027501E5 - Stacking of investment tax credits and CCA

A non-CCPC Canadian corporation acquires solar equipment for $10,000,000 in 2024 for immediate use in generating electricity as an input in its...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2) - Element A example of AIIP computation for solar panels 81
Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Government Assistance NS CITC was reasonably expected to be received at year end even though required government certificate not yet applied for 170
Tax Topics - Income Tax Act - Section 13 - Subsection 13(1) illustration showing recapture being realized with no disposition 294

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