Capital Property

Administrative Policy

13 December 2017 Interpretation 187306

CRA considered that a leased property for which an ITA s. 16.1 election has been made is effectively deemed to be a depreciable property for CCA...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 225.1 - Subsection 225.1(2) - B s. 16.1 election does not cause a leased property to be a capital property 281
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) acquisition of property entails ownership transfer 120