4 October 2002 Internal T.I. 2002-0139807 F - REMBOURSEMENT DE TPS -- summary under Subsection 13(7.1)

The Directorate indicated that a GST rebate claimed by employee respecting CCA deducted for Year 1 on car, but with the rebate claimed in Year 2, would reduce the UCC of the class pursuant to J of the UCC formula rather than under s. 13(7.1), given that the claim was made after the car’s disposition and the replacement car went into a separate class.