Words and Phrases - "vessel"
25 November 2010 External T.I. 2010-0377841E5 F - Catégorie d'amortissement - bateau
"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...
Words and Phrases
vesselLocations 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 |