JAN 21 1983 C. Gouin-Toussaint
(613) 995-1327
Attention of XXXX
Dear Sirs:
This is in reply to your letters dated November 3, 1982 and January 10, 1983 in which you request our opinion on the class which belongs for purpose of claiming capital cost allowance the two following assets just acquired by your company:
The Hazeltine CRT is a "dumb" terminal (because it needs a computer to run it as opposed to a terminal which runs by itself) with a T.V. screen. It is similar to a cash register but it has to connect to the Datachecker computer. The cash register allows two levels of functions to occur on it (ringing in sales and manager reports). The Hazeltine allows only manager reports to run on it. The Okidata Printer is a device that will print out onto paper what is displayed on the T.V. screen of the Hazeltine CRT. The Hazeltine CRT and Okidata Printer communicate with the computer to provide enhanced management reporting and to allow the performing of the custom implications written on the computer.
Based on the information and the brochures submitted, the Hazeltine CRT and Okidata Printer may reasonably be viewed as "general-purpose electronic data equipment" as defined in Regulation 1104(2) and would qualify for inclusion in paragraph (f) of Class 10, Schedule II of the Income Tax Act provided that the use test specified therein is met.
We trust that this information will be of assistance to you.
Yours truly, for Director Corporate Rulings Division Legislation Branch