ARCHIVED - Leasing Property - Capital Cost Allowance Restrictions
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
ARCHIVED - Leasing Property - Capital Cost Allowance Restrictions
We have archived this page and will not be updating it.
You can use it for research or reference.
We have archived this page and will not be updating it.
You can use it for research or reference.
What the "Archived Content" notice means for interpretation bulletins
NO: IT-443SR
DATE: December 27, 1985
SUBJECT: INCOME TAX ACT
Leasing Property - Capital Cost Allowance Restrictions
REFERENCE: SPECIAL RELEASE
1. Paragraph 5
The words "and properties" which appear in that order in line 10 are deleted.
2. Paragraph 15 is revised to read as follows:
"15. It is the Department's view that Regulation 1100(18) only applies to property that meets the criteria of a leasing property under Regulation 1100(17). In other words, Regulation 1100(18) can only operate to exclude a property from being a leasing property if the property is, in fact, a leasing property under Regulation 1100(17). It follows therefore, that Regulations 1100(19) and (20) can also only apply with respect to a property that meets the criteria of a leasing property under Regulation 1100(17)."
Privacy statement
The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. Your participation is voluntary.
Please do not include sensitive personal information in the message box, such as your name, address, Social Insurance Number, personal finances, medical or work history or any other information by which you or anyone else can be identified by your comments or views.
Any personal information collected will be administered in accordance with the Department of Employment and Social Development Act, the Privacy Act and other applicable privacy laws governing the protection of personal information under the control of the Department of Employment and Social Development. Survey responses will not be attributed to individuals.
If you wish to obtain information related to this survey, you may submit a request to the Department of Employment and Social Development pursuant to the Access to Information Act. Instructions for making a request are provided in the publication InfoSource, copies of which are located in local Service Canada Centres.
You have the right to file a complaint with the Privacy Commissioner of Canada regarding the institution’s handling of your personal information at: How to file a complaint.
When making a request, please refer to the name of this survey: Report a Problem or Mistake on This Page.
- Date modified:
- 2002-09-06