| September 19, 1990 | |
| Vancouver District Office | Head Office |
| Basic Files | Rulings Directorate |
| 142-11 | A.Y. Ho |
| (613) 957-2094 | |
| W.H. McKeown | |
| EACC9643 |
Subject: 24(1)
We are writing in reply to your memorandum dated May 4, 1990 in which you queried whether an 24(1) qualifies as a "facility as defined for the purposes of the Regional Development Incentives Act" as set out in the definition of "Certified property" under subsection 127(9) of the Income Tax Act (the "Act").
In our opinion, as confirmed by the Department of Industry, Science & Technology, 24(1) plant does qualify as a "facility" as defined in the Regional Development Incentives Act. Therefore 24(1)
We trust that is the information required.
B.W. DathDirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch