Words and Phrases - "preparation or installation"

a
91
b
44
c
86
d
57
e
43
f
32
g
20
h
15
i
77
j
2
k
3
l
32
m
60
n
29
o
41
p
83
q
3
r
78
s
96
t
48
u
16
v
11
w
23
y
2

25 February 2026 External T.I. 2025-1081921E5 - Labour requirements - Preparation or Installation

Summary Under
Tax Topics - Income Tax Act - Section 127.46 - Subsection 127.46(1) - Covered Worker - Paragraph (a)
installation of concrete foundation qualified as “preparation or installation of specified property”

In order to support a substantial piece of equipment described in Class 57(a) in respect of a carbon capture utilization and storage (CCUS)...

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Words and Phrases
preparation or installation
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 57 - Paragraph 57(f) cost of installing a concrete foundation would qualify under Class 57(f) 228