Subsection 1104(2)
Computer Software
Administrative Policy
7 October 1991 T.I. (Tax Window, No. 10, p. 17, ¶1506)
A right or licence to use computer software includes any right or licence for a limited or unlimited period to use the computer software for...
Gas or Oil Well Equipment
See Also
Terroco Industries Ltd. v. MNR, 93 DTC 1 (TCC)
A 10-wheel truck which had been especially adapted for the purpose of serving as an integral part of a hot oil unit used for heating oil and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 4600 - Subsection 4600(2) | 85 |
Thermal Waste
Administrative Policy
29 December 2014 External T.I. 2014-0547911E5 - FTS renunciations
Would a particular application in a "waste heat to power project" qualify as a Class 43.1 cost so that it would also qualify as "Canadian...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 1219 - Subsection 1219(1) | abandonment after feasibility study | 138 |
Subsection 1104(5) - Mining
Paragraph 1104(5)(a)
See Also
ATCO Electric Ltd. v. The Queen, 2007 DTC 974, 2007 TCC 243
The Court rejected the position of the Crown that the furthest point at which sub-bituminous coal was not beyond its equivalent of the prime metal...
Subsection 1104(9) - Manufacturing or Processing
Paragraph 1104(9)(a)
Administrative Policy
19 November 2013 External T.I. 2013-0510351E5 - Steel Tanks and Oak Barrels of a Winery Business
The taxpayer in 2013-0503311E5 carried on a wine-making business that involved both farming activities (i.e., growing grapes) and non-farming...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Farming | wine fermentation not farming | 247 |
| Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) | grape farming and wine production separate | 173 |
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 | wine fermentation not processing | 174 |
Paragraph 1104(9)(c)
Cases
Nova Construction Co. Ltd. v. The Queen, 85 DTC 5594, [1986] 1 CTC 68 (FCA)
The taxpayer's "blackmobile" which produced asphaltic concrete which was used by the taxpayer to pave roads at various distances from the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - manufacturing or processing - (c) | 119 |
Subsection 1104(12) - Amusement Parks
Administrative Policy
17 November 1997 T.I. 972234
Although an amusement park is usually found outdoors, it is possible for it to be contained inside a building.
"Although three types of activities...
Subsection 1104(13) - Classes 43.1 and 43.2 — Energy Conservation Property
Wood waste
Administrative Policy
6 July 2012 External T.I. 2012-0444401E5 - Definition of “wood waste” in Class 43.2
In response to a question as to whether forest biofibre (as defined in the Forest Resources Disposition Directive of the Ontario Ministry of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 43.1 | 42 |