,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

          ,9t]pret,n ,bullet9
    
,subject3 ,9come ,tax ,act
  ,capital ,co/ ,all[.e--,3tractor's
  ,mova# ,equip;t
,numb]3 ,,it-#cjf;,r#b
,date3 ,m>* #be1 #aiid
,ref];e3 ,p>agraph #bj7#a77a7 (! ,9come
  ,tax ,act & p>agraph 7h7 ( class #aj (
  ,s*$ule ,,ii 6! ,9come ,tax ,regul,ns

               ,applic,n
    
  ,? bullet9 replaces & c.els ,9t]pret,n
,bullet9 ,,it-#cjf;,r dat$ ,june #be1
#aihb4

                ,summ>y
    
  ,? bullet9 describes "s types (
3tractor's mova# equip;t t qualify =
9clu.n 9 class #aj4 7,capital co/     #a
             ,,it-#cjf;,r#b          a#a
all[.e may 2 claim$ on class #aj assets
at ! rate ( #cj@3p (! undepreciat$
capital co/ (! class z (! 5d (! tax,n
ye>47

          ,4cus.n & ,9t]pret,n
            7p>agraphs #a-g7
    
#a4 ,porta# camp build+s 7bunkh\ses1
  cookh\ses & simil> build+s7 >e
  specific,y 9clud$ 9 p>agraph 7h7 (
  class #aj ( ,s*$ule ,,ii 6! ,9come
  ,tax ,regul,ns 7class #aj7h77 z
  3tractor's mova# equip;t4
#b4 ,= 3tractor's mova# equip;t acquir$
  af ,decemb] #bc1 #aiia 7except
  acquisi;ns describ$ 9 #c 2l71 class
  #aj7h7 specific,y requires ! equip;t
  6h be5 acquir$ = use 9 a 3/ruc;n
  busi;s or = l1se 6ano!r taxpay] = use
  9 t o!r taxpay]'s 3/ruc;n busi;s4
#c4 ,= 3tractor's mova# equip;t acquir$
  2f ,decemb] #bd1 #aiia1 or acquir$ 2f
  #aiic                               #b
             ,,it-#cjf;,r#b          b#a
  7a7 pursuant 6an agree;t 9 writ+ 5t]$
    960! taxpay] 2f ,decemb] #bd1 #aiia1
    or
  7b7 t 0 "u 3/ruc;n 0or on 2half (!
    taxpay] on ,decemb] #bc1 #aiia1
  "! 0 no specific require;t 9 class
  #aj7h7 t ! equip;t 0 6h be5 acquir$ =
  use 9 a 3/ruc;n busi;s or = l1se
  6ano!r taxpay] = use 9 t o!r taxpay]'s
  3/ruc;n busi;s4 ,= s* equip;t1 !
--------------------------------------#b
  ,de"p;t a3epts ! 3clu.n (! ,tax ,c\rt
  ( ,canada t 83tractor0 is n re/rict$
  6a 3/ruc;n 3tractor 7see ,laidlaw
  ,wa/e ,sy/ems ,ltd4 v4 ,m9i/] ( ,n,nal
  ,rev5ue1 #hi ,,dtc #bei1 7#aihi7 #a
  ,,ctc #bcge74 ,t is1 = s* equip;t1
  83tractor0 has a su6ici5tly wide m1n+
  69clude 3/ruc;n 3tractors1 wa/e 4posal
  3tractors1 cl1n+ 3tractors & o!r
  simil> 3tractors4 ,h["e1 83tractor0 is
  n broad 5 69clude retail m]*ants4
#d4 ,! t]m 83tractor's mova# equip;t0
  ref]s 6! k9d ( equip;t t norm,y     #c
             ,,it-#cjf;,r#b          a#b
  is mov$ f place 6place 9 ! c\rse (a
  3tractor's busi;s activities4 ,equip;t
  l1s$ 0a 3tractor t wd qualify z
  3tractor's mova# equip;t if [n$ 0!
  3tractor qualifies z class #aj prop]ty
  (! lessor 7i4e41 ! [n]74 ,! t]m
  83tractor's mova# equip;t0 is wide 5
  69clude mova# equip;t [n$ 0a 3tractor1
  ev5 ?\< s* equip;t wd n norm,y 2
  reg>d$ z 3tractor's mova# equip;t if
  [n$ 0a p]son :o is n a 3tractor4 ,=
  example1 weld+ equip;t [n$ 0an op]ator
  (a g>age or weld+ %op is class #h
  prop]ty b is class #aj prop]ty if [n$
  & mov$ f place 6place 0a p]son 5gag$ 9
  3/ruc;n "w4 ,! prop]ties describ$ 9 #f
  & #g 2l >e specific,y exclud$ f
  3tractor's mova# equip;t4
#e4 ,:e!r or n a l>ge piece ( equip;t is
  mova# may dep5d on xs "picul> use4 ,"p
  (a job t ord9>ily is d"o at a fix$
  plant "s"ts is d"o else": s* z at a
  3/ruc;n site4 ,z a result1 a 3tractor
  may h at ! 3/ruc;n or o!r site a    #d
             ,,it-#cjf;,r#b          b#b
  porta# ma*9e t qualifies z 83tractor's
  mova# equip;t0 ev5 ?\< x is o!rwise !
  same type ( ma*9e z "o 9 ! 3tractor's
  fix$ plant4 ,= example1 a /"o cru%] (
  relatively l>ge size t c 2 "ply
  4mantl$ & mov$ f place 6place may 2
  us$ at 3/ruc;n sites & ?us may 2
  9clud$ 9 class #aj1 ":as ! same type (
  cru%]1 or ev5 a small] "o1 t is 9/all$
  at a fix$ plant wd 2 9clud$ 9 ano!r
  class4
#f4 ,3tractor's mova# equip;t t is p[]-
  op]at$ & design$ =! purpose (
  excavat+1 mov+1 plac+ or -pact+ e>?1
  rock1 3crete or asphalt is 9clud$ 9
  class #bb or #ch r ?an class #aj4
  7,see ! curr5t v].n ( ,,it-#dfi1
  ,capital ,co/ ,all[.e--,e>?-mov+
  ,equip;t47
#g4 ,vessels design$ pr9cip,y = natural
  res\rce explor,n or ! drill+ ( oil or
  gas wells z describ$ 9 subsec;n
  #aaja7#b;b7 (! ,regul,ns1 o!r prop]ty
  acquir$ af ,may #bb1 #aigi t al     #e
             ,,it-#cjf;,r#b          c#b
  is design$ pr9cip,y = natural res\rce
--------------------------------------#c
  explor,n or ! drill+ ( oil or gas
  wells t qualifies z class #aj prop]ty
  0virtue ( p>agraph 7t7 ( class #aj &
  prop]ty 9clud$ 9 class #da >e n 3sid]$
  6be 3tractor's mova# equip;t4 7,see !
  curr5t v].ns ( ,,it-#bfg1 ,capital
  ,co/ ,all[.e--,vessels & ,,it-#dgf1
  ,capital ,co/ ,all[.e--,gas & ,oil
  ,explor,n & ,produc;n ,equip;t47

  ,if y h any -;ts reg>d+ ! matt]s
4cuss$ 9 ? bullet91 pl1se s5d !m to3
  ,director1 ,te*nical ,public,ns
    ,divi.n
  ,legislative & ,9t]gov]n;tal ,a6airs
    ,bran*
  ,rev5ue ,canada--,cu/oms1 ,excise &
    ,tax,n
  #hge ,h]on ,road
  ,ottawa1 ,ont>io
  ,k#a;,a #j;,l#h
                                      #f
         ,explan,n ( ,*anges =        #d
          ,9t]pret,n ,bullet9
      ,,x-#cjf;,r#b ,capital ,co/
      ,all[.e--,3tractor's ,mova#
                ,equip;t
    
               ,9troduc;n
    
  ,! purpose (! ,explan,n ( ,*anges is
6give ! r1sons =! revi.ns 6an 9t]pret,n
bullet94 ,x \tl9es revi.ns we h made z a
result ( *anges 6! law1 z well z *anges
reflect+ new or revis$ de"p;tal
9t]pret,ns4

                ,ov]view
    
  ,? bullet9 4cusses ! subject ( :at
prop]ties qualify z 83tractor's mova#
equip;t0 9 class #aj7h7 7capital co/
all[.e rate #cj@3p74 ,we h revis$ !
bullet9 prim>ily z a result ( an am5d;t
6! ,regul,ns 7class #aj7h771 & al
6reflect ! ,de"p;t's 9t]pret,n = pre-
                                      #g
             ,,it-#cjf;,r#b          a#d
am5d;t 79clud+ 8gr&"f$07 acquisi;ns :
has *ang$ z a result (a c\rt deci.n4

      ,legislative ,& ,o!r ,*anges
    
  ,renumb]+ ( op5+ p>agraphs3 ,we h mov$
! 9=m,n 9 p>agraph #a (! old bullet9 6!
8,summ>y0 /ate;t 9 ! new bullet94 ,old
p>agraph #b has acly 2come new p>agraph
#a4
  ,new p>agraphs #b & #c3 ,! ,de"p;t's
9t]pret,n 9 old ,p>agraphs #c & #d 0 t !
^w 83tractor0 0 re/rict$ 63/ruc;n
3tractor4 ,h["e1 9 ! ,laidlaw ,wa/e
,sy/ems deci.n 7#hi ,,dtc #bei1 7#aihi7
#a ,,ctc #bcge71 ! ,tax ,c\rt ( ,canada
3clud$ t 83tractor's mova# equip;t0 0 n
re/rict$ 63/ruc;n 3tractors & 0 wide 5
6al 9clude wa/e 4posal 3tractors1 b 0 n
broad 5 69clude retail m]*ants4 ,z a
result ( ? deci.n1 ! ,regul,ns h rec5tly
be5 am5d$ s t 83tractor's mova# equip;t0
9 class #aj7h7 is specific,y re/rict$
6equip;t acquir$ = use 9 a 3/ruc;n    #h
             ,,it-#cjf;,r#b          b#d
busi;s or = l1se 6ano!r taxpay] = use 9
t o!r taxpay]'s 3/ruc;n busi;s4 ,!
am5d;t g5],y applies = equip;t acquir$
af ,decemb] #bc1 #aiia4 ,= acquisi;ns 2f
,decemb] #bd1 #aiia1 or )9 a gr&"f+
p]iod1 ! ,de"p;t foll[s ! ,laidlaw case4
--------------------------------------#e
  ,new p>agraphs #d & #e3 ,! 4cus.n 9 ^!
p>agraphs is ess5ti,y ! same z 9 old
p>agraphs #c & #d except t1 ag 2c (!
,laidlaw deci.n 7: applies only 6pre-
am5d;t or gr&"f$ acquisi;ns71 ref];es to
83/ruc;n0 3tractors1 "w or sites >e n[
giv5 only z examples (! pr9ciples 4cuss$
9 ^? p>agraphs4 ,at ! 5d ( new p>agraph
#e1 x is n[ 9dicat$ t a /"o cru%] t is
9/all$ at a fix$ plant 7& ?us does n
qualify z class #aj 83tractor's mova#
equip;t07 wd 2 9clud$ 9 8ano!r class0 7r
?an 8class #h0 z /at$ at ! 5d ( old
,p>agraph #d74 7,:5 ,,it-#cjf;,r 0
writt5 9 #aihb1 s* an asset cd only h
be5 9clud$ 9 class #h4 ,s9ce t "t1 h["e1
s* an asset cd possibly h be5         #i
             ,,it-#cjf;,r#b          a#e
9clud$ 9 any "o (a numb] ( di6]5t
classes dep5d+ on ! date ! taxpay]
acquir$ ! asset & h[ x 0 us$47
  ,new p>agraphs #f & #g3 ,^! p>agraphs1
: >e ess5ti,y ! same z old p>agraphs #e
& #f1 4cuss ! prop]ties t >e specific,y
exclud$ f class #aj7h74 ,n[ ref]r$ 6in
^! exclu.ns >e assets 9 class #ch &
class #da1 bo? ( : came 962+ "u ! ,tax
,re=m ,m1sures4
  ,cl>ific,n *anges3 ,"?\t ! bullet91 we
h *ang$ "s (! ^w+ &! ord] ( "s s5t;es
6cl>ify ! bullet9 & improve xs
cohesive;s )\t *ang+ ! sub/.e ( :at 0 sd
9 ! old bullet94








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