Subsection 1219(1)
Administrative Policy
19 August 2015 External T.I. 2015-0587981E5 - Renunciation of CRCE
In the course of a general response to a question as to whether expenses incurred in respect of a ground-source heat pump system would qualify as...
29 December 2014 External T.I. 2014-0547911E5 - FTS renunciations
Would a particular application in a "waste heat to power project" qualify as "Canadian renewable and conservation expense" in Reg. 1219 if this...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 1104 - Subsection 1104(2) - Thermal Waste | heat otherwise vented | 69 |
12 January 2015 External T.I. 2014-0555071E5 - POD subject to earn-out
The corporate "Vendor" disposes of the "Property" (including land options agreements, permits, engineering data and technical and environmental...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(g) | proceeds of goodwill on sale of wind turbine development project | 201 |
| Tax Topics - Income Tax Act - Section 14 - Subsection 14(5) - Cumulative Eligible Capital | proceeds of goodwill on sale of wind turbine development project | 231 |
| Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(6) - cumulative Canadian exploration expense - Element G | proceeds of wind turbine development project | 147 |