Words and Phrases - "aircraft"

66
29
47
37
28
22
12
10
52
1
2
19
38
20
29
62
1
51
59
35
8
7
11
1

11 March 2016 External T.I. 2016-0633111E5 - CCA Class of a drone

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%.

Words and Phrases
aircraft