27 July 2010 External T.I. 2009-0347471E5 F - Déduction pour amortissement - Catégorie 52 -- summary under General-Purpose Electronic Data Processing Equipment

A personal digital assistant (PDA) is acquired for the purpose of communicating delivery and pick-up information to truckers. Its other features include use for GPS, receiving and sending emails, Internet access, and a touch screen and a detachable pen to allow customers to sign on the screen. CRA stated:

[T]he PDA qualifies as "general-purpose electronic data processing equipment" and therefore qualifies for inclusion in Class 52 if all the other conditions of that Class are otherwise satisfied.

Topics and taglines
Tagline
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
539487
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
539488
Extra import data
{
"field_editor_tags": [],
"field_roundtable_subquestion": "",
"field_stub": false,
"field_legacy_header": ""
}
Workflow properties
Workflow state