Words and Phrases - "addition"

a
85
b
44
c
75
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

18 May 2022 Internal T.I. 2018-0788761I7 F - Amortissement – Travaux sur un bien loué et F&T

Summary Under
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(5)
building shell was a building or structure/ addition refers to extension of structure

The taxpayer, which subleased premises containing “Shells” consisting essentially of foundations, walls and roofs, installed wall and floor...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
building structure addition
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(5) - Paragraph 1102(5)(a) - Subparagraph 1102(5)(a)(iii) rendering of an empty shell suitable for manufacturing constituted substantially changing its nature 288
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 8 - Paragraph 8(b) property does not satisfy the “solely” test in Class 8(b) where it was necessary for the proper functioning of the building 265
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A cost of installing property part of that property’s cost 357
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(4) to be improvements or alterations to leasehold interest, property acquisitions must be assimilated to landlord’s property 225
Tax Topics - General Concepts - Ownership leasehold improvements are assimilated to the landlord’s property unless the lease specifies otherwise 101