Subsection 127.45(1)
Clean Technology Property
Paragraph (d)
Subparagraph (d)(iv)
Administrative Policy
3 October 2025 External T.I. 2025-1075051E5 - Clean Tech ITC: Class 56 equipment
The taxpayer, a taxable Canadian corporation, would acquire a vehicle - that used electricity supplied to it by an attached tether cable to power...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 56 - Paragraph (a) - Subparagraph (a)(i) | electric cable car could qualify as fully electric automotive equipment | 70 |
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...
| 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 |