Words and Phrases - "tangible property"

a
93
b
44
c
87
d
58
e
43
f
32
g
20
h
15
i
77
j
2
k
3
l
32
m
63
n
29
o
42
p
83
q
3
r
80
s
96
t
48
u
16
v
11
w
25
y
2

27 October 1998 Internal T.I. 9817606 F - CIPCMC - BIEN AMORTISSABLE ET BFT

Summary Under
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profits
videotape of comedy generating a CFVP credit potentially might also qualify as goods (tangible property) for sale or lease

Regarding the taxpayer having produced a comedy on a videotape, Headquarters indicated that there was no prohibition for the cost of the...

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Words and Phrases
tangible property goods
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property ability under IT-283, para. 8 for a producer to treat film inventory as depreciable property does not apply to videotape production or permit depreciable property to be treated as inventory 117
Tax Topics - Income Tax Act - Section 125.4 - Subsection 125.4(3) videotape potentially could generate both a CFVP and M&P credit 35

16 February 1999 Internal T.I. 9901667 F - PATIE I.3

Summary Under
Tax Topics - Income Tax Act - Section 181.3 - Subsection 181.3(1) - Paragraph 181.3(1)(a)
supplies were “tangible property,” i.e., had a physical existence

Inventories of supplies, paper for printing, photocopying and printers, as well as stocks of promotional material of a financial institution...

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Words and Phrases
tangible property
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 181.3 - Subsection 181.3(3) - Paragraph 181.3(3)(a) deferred revenue is not a liability 64
Tax Topics - Income Tax Act - Section 181 - Subsection 181(1) - Reserves provision for future retiring allowances was a contingent liability included in reserves 36

5 October 2015 Internal T.I. 2014-0522241I7 - T1135: Mineral rights situated outside of Canada

Summary Under
Tax Topics - Income Tax Act - Section 233.3 - Subsection 233.3(1) - Specified Foreign Property
foreign mineral right is tangible property

Is the right to mine minerals situated outside of Canada considered “real property” for T1135 reporting purposes, and if so how is the “cost...

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Words and Phrases
tangible property
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Cost Amount nil cost amount for foreign resource property 39

Erris Promotions Ltd. v. Commissioner of Inland Revenue (2003), 6 ITLR 364 (NZ HC)

Summary Under
Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(a)

While the medium which carries software may be tangible property, the actual software itself is not. Because software is not tangible property, it...

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Words and Phrases
tangible property