Belkin v. The Queen, 2006 DTC 2016, 2005 TCC 785 (Informal Procedure) -- summary under Paragraph 8(1)(p)

By services, 28 November, 2015

The taxpayer (a professor of music) claimed capital cost allowance under s. 8(1)(p) for the capital cost of a Macintosh computer he used to simulate the orchestral sound that could be produced from musical compositions.

Lamarre Proulx J. stated (at p. 2019):

"My conclusion is that for the person who is employed as a musician and as a term of his employment is required to provide a computer for teaching musical subjects such as composition and orchestration, a computer is within the meaning of a musical instrument."

Topics and taglines
Topic
Income Tax Act - s. 8(1)(p)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338872
Extra import data
{
"field_legacy_header": "<strong><em>Belkin v. The Queen</em></strong>, 2006 DTC 2016, 2005 TCC 785 (Informal Procedure)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}