Section 2
Administrative Policy
28 January 1999 Internal T.I. 9902047 - DISPOSITION OF CLASS 13 LEASEHOLD INTEREST
Because the amount of CCA which is deductible in respect of Class 13 is not reduced for subsequent taxation years when a disposition of a Class 13...
Section 4
Administrative Policy
30 March 2004 Internal T.I. 2004-0062711I7 F - tenure à bail
Aco granted Bco (an associated corporation, a lease of a vessel for a fixed term, without a renewal period. Bco used the vessel in its...