18 October 2011 External T.I. 2011-0401381E5 - Capital Cost Allowance for a Partnership -- summary under Subsection 1100(2.2)

None of the exceptions in s. 1100(2.2) to the half-year capital cost allowance rule appear to cover a deemed acquisition of property under s. 96(8)(a) of the Act.

Topics and taglines
Topic
Income Tax Regulations - s. 1100(2.2)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
323788
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
346710
Extra import data
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