| October 22, 1990 | |
| Enquiries and Taxpayer | Business and General |
| Assistance Division | Division |
| Room 8000 | C. Tremblay |
| 400 Cumberland Street | (613) 952-1361 |
| Attention: P. McNally, Director | 902569 |
SUBJECT: C.C.A. - Mobile Homes
We note that an in house publication indicates that a mobile home is a class 8 asset. Our position is that a mobile home is either a class 1 or a class 3 asset, depending on the year of acquisition. Enclosed is a copy of a letter to an accounting firm explaining our views.
DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch