Class 8 with a CCA rate of 20% includes certain property that is not included in another class.
CCA Class 8
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Month: October 2013
CCA Class 1
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Class 1 includes most buildings acquired after 1987, unless they specifically belong in another class.
How to deduct employment expense – food and beverages
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If you are required by your employment contract to work away from your employer’s place, you can deduct food and beverage expenses under certain conditions.
How to determine the GST/HST rate for inter-provincial sales of goods – examples
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Example 2: A supplier in Alberta sells goods to a purchaser in Ontario Based on the terms of the agreement, legal delivery of the goods will occur in Alberta. However, the supplier agrees to have the goods shipped to the purchaser in Ontario. Although legal delivery of the goods will occur in Alberta, delivery of…
Place of supply rules
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Generally, when a good is sold, the supply of the good is deemed to have been made in a particular province, if legal delivery of the good to the purchaser occurs in that province.