Words and Phrases - "vessel"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
23
y
2

25 November 2010 External T.I. 2010-0377841E5 F - Catégorie d'amortissement - bateau

Summary Under
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Vessel
"vessel" now defined in (replacement) Canada Shipping Act, 2001

In determining that a boat that lacked means of propulsion qualified as a “vessel” per Class 7(c), CRA found that, in light of s. 44(h)) of...

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Words and Phrases
vessel
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 7 - Paragraph 7(c) “vessel” includes a moored boat without a motor 133
Tax Topics - Statutory Interpretation - Interpretation Act - Section 44 - Paragraph 44(h) “vessel” informed by meaning in replacement Canada Shipping Act 166