10 August 2004 Internal T.I. 2004-0080201I7 - Capital Cost Allowance -- summary under Subsection 1100(2.2)

The exception in Regulation 1100(2.2) for non-arm's length acquisitions of depreciable property situated outside Canada did not apply to an acquisition of computer hardware and related peripheral equipment by a Canadian corporation from its non-resident parent corporation because Regulation 1100(3) indicated that such property was not depreciable property to the non-resident parent.