Holdings Information

Bibliographic Record Display

• Title:[Canadian capital cost allowance guide.]
  Capital cost allowance in Canada / Cameron Mancell.
  
•    
• Other Contributors/Collections:Mancell, Cameron, author.
  
• Published/Created:[Toronto, Ont.] : Wolters Kluwer, [2017]
  ©2017
  

• Holdings

  Holdings Record Display

  • Location:LAW LIBRARY (level 3)Where is this?
    
  • Call Number: KE5810 .C37 2017
    
  • Number of Items:1
    
  • Status:Available
    

   
• Library of Congress Subjects:Depreciation allowances--Law and legislation--Canada.
  
• Edition:3rd edition.
  
• Description:xiv, 1, 119 pages ; 23 cm
  
• Summary:"Capital Cost Allowance in Canada, 3rd Edition is a complete reference guide of extensive commentary and all relevant primary and secondary sources on the capital cost allowance rules. This book helps professionals navigate all of the depreciable property rules applicable to corporate and individual taxpayers in one place." --publisher's description
  
• Notes:First edition with title: Canadian capital cost allowance guide.
  Includes index.
  
• ISBN:9781554969685
  1554969689
  
• Contents:Foreword
  Part I. Commentary. Introduction
  The capital cost allowance system
  Dispositions, exchanges, and transfers of property
  Inclusions in, transfers between, and separate classes
  Restrictions on capital cost allowance
  Transfers inter vivos and on death
  Trusts and partnerships
  Class 14.1 : intangible assets
  Classes
  Part II. The law. Income Tax Act
  Income tax application rules
  Income tax regulations
  Interpretation bulletins
  Income tax folios
  Information circulars