Administrative Policy
8 October 2010 Roundtable, 2010-0373311C6 F - Oeuvres d'artistes étrangers
A public corporation acquires such works of art from foreign artists, for example, paintings that are used to decorate the boardroom in a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(e) | foreign art work decorating corporate offices is non-depreciable | 129 |
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | art used to decorate the office of a shareholder-employee generally does not generate a s. 15(1) benefit | 92 |