30 April 1990 Ruling 90M04001 F - Cellular Phone

By services, 18 January, 2022
Official title
Cellular Phone
Language
French
CRA tags
n/a
Document number
Citation name
90M04001
Severed letter type
Ruling
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
631544
Extra import data
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"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1990-04-30 08:00:00",
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Main text
19(1) C.R. Brown
  957-2082

April 30, 1990

Dear Sirs:

This is in response to your letter of January 31, 1990.

We confirm that a cellular phone used to earn business or property income, and owned by a customer of the telephone company, will normally be included in Class 8 for capital allowance purposes.

Yours sincerely,

for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch