DATE NOV 25 1988
TO G.W. Venner Director General Audit Programs Directorate
FROM Small Business and General Division M. Eisner 957-2142
SUBJECT: Investment Tax Credits Ready-Mix Concrete Trucks
This is in reply to your memorandum of November 4, 1988 concerning a position set out in a memorandum to the Halifax District Office which was contrary to the position in paragraph 6 of IT-411 . In that memorandum, we indicated that, based on the Halliburton Services Ltd. case (85 DTC 5336), an investment tax credit could be claimed on the mixer attached to a cement truck.
Since Appeals and Referrals Division have indicated that this issue is still under appeal in the case of Nowsco Well Services Ltd. (88 DTC 6300), we have advised our Legislative Affairs Directorate that any revision to IT-411 should be delayed until the Department's position has been finalized. We have also advised the Halifax District Office to follow the position set out in paragraph 6 of IT-411 . For your further information, copies of this correspondence has been enclosed.
Director General Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch