Words and Phrases - "installation"

a
91
b
44
c
86
d
57
e
43
f
32
g
20
h
15
i
77
j
2
k
3
l
32
m
60
n
29
o
41
p
83
q
3
r
78
s
96
t
48
u
16
v
11
w
23
y
2

25 February 2026 External T.I. 2025-1081921E5 - Labour requirements - Preparation or Installation

Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 57 - Paragraph 57(f)
cost of installing a concrete foundation would qualify under Class 57(f)

Canco will acquire a substantial piece of equipment that was described in para. (a) of Class 57 in respect of a carbon capture, utilization and...

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
installation
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 127.46 - Subsection 127.46(1) - Covered Worker - Paragraph (a) installation of concrete foundation qualified as “preparation or installation of specified property” 181

27 November 2000 Internal T.I. 2000-0054447 F - Interprétation installation - emploi

Summary Under
Tax Topics - Income Tax Act - Section 122.3 - Subsection 122.3(1) - Paragraph 122.3(1)(b) - Subparagraph 122.3(1)(b)(i) - Clause 122.3(1)(b)(i)(B)
installation” can include software coordination and implementation

Before concluding that “it would be reasonable to conclude that a software development business carried on outside Canada by a specified...

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
installation software engineering

10 January 2014 Internal T.I. 2013-0505911I7 - Meaning of "assembly project" in Brazil Convention

Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 5
"assembly" and "installation" project

Art. V, subpara. 2(g) of the Canada-Brazil Treaty included an "assembly project" in the definition of permanent establishment, rather than using...

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
incur to incur assembly installation