Words and Phrases - "aircraft"

a
66
b
29
c
47
d
37
e
28
f
22
g
12
h
10
i
52
j
1
k
2
l
19
m
38
n
20
o
29
p
62
q
1
r
51
s
59
t
35
u
8
v
7
w
11
y
1

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

Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 9
aerial drone likely an 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%.

Words and Phrases
aircraft