Words and Phrases - "aircraft"
A taxpayer in the real estate business uses an aerial drone to take photographs of houses for sale. How should it be classified? CRA responded:
[A]erial drones are considered to be a type of unmanned aircraft. For instance, Merriam-Webster’s Dictionary defines drone as an unmanned aircraft or ship guided by remote control or onboard computers. The Canadian Aviation Regulations… also describes aerial drones as a type of aircraft. …[A]n aerial drone would generally be included in Class 9(g)…which has a CCA rate of 25%.