Words and Phrases - "expense incurred"
6 November 2003 External T.I. 2003-0039525 F - Canadian Renewable & Conservation Expenses
CCA is not an outlay or expense, and cannot qualify as CRCE
A corporation implementing a Canadian renewable and conservation expenses (CRCE) project that uses landfill sites, and injects them with bacteria...
Words and Phrases
expense incurredLocations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(a) | CCA is not an expense incurred | 106 |
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 43.1 - Paragraph (d) - Subparagraph (d)(viii) | computers used in operating landfill biogas site might be Class 10 property, and applications software would be Class 43.1 or Class 12 property/ below-surface pipes would not qualify | 302 |
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 12 - Paragraph 12(o) | applications software used by computers for operation of biogas landfill site would be Class 43.1 or Class 12 property | 180 |