19 February 1991 Internal T.I. 910337 F - CCA Class 34

By services, 18 January, 2022
Official title
CCA Class 34
Language
French
CRA tags
ITR 1100(24), ITR 1100(25), ITR 1100(26), ITR 1100(27)
Document number
Citation name
910337
Severed letter type
Technical Interpretation - Internal
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
632556
Extra import data
{
"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1991-02-19 07:00:00",
"field_tags": []
}
Main text

Dear Sirs:

Re: Class 34

As requested in your telephone conversation, 19(1)  Dath) we are enclosing the following regarding capital cost allowance available under class 34 of the Income Tax Regulations (the Regulations):

1.     Class 34 of the Regulations.

2.     Subsections 1100(24), (25), (26), & (27) of the Regulations.

3.     Class 34 Pamphlet published by Energy, Mines and Resources Canada.

We trust the enclosures will be of assistance to you.

Yours truly,

for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch