Words and Phrases - "tangible property"

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

5 October 2015 Internal T.I. 2014-0522241I7 - T1135: Mineral rights situated outside of Canada

Summary Under
Tax Topics - Income Tax Act - Section 233.3 - Subsection 233.3(1) - Specified Foreign Property
foreign mineral right is tangible property

Is the right to mine minerals situated outside of Canada considered “real property” for T1135 reporting purposes, and if so how is the “cost...

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Words and Phrases
tangible property
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Cost Amount nil cost amount for foreign resource property 39

Erris Promotions Ltd. v. Commissioner of Inland Revenue (2003), 6 ITLR 364 (NZ HC)

Summary Under
Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(a)

While the medium which carries software may be tangible property, the actual software itself is not. Because software is not tangible property, it...

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Words and Phrases
tangible property