Revenue Canada 
Taxation 
 
INTERPRETATION BULLETIN 
 
SPECIAL RELEASE 
 
NUMBER: IT-443SR 
 
DATE: December 27, 1985 
 
SUBJECT: INCOME TAX ACT 
Leasing Property - Capital Cost Allowance Restrictions 
 
1. Paragraph 5 
 
The words "and properties" which appear in that order in line 10 are deleted. 
 
2. Paragraph 15 is revised to read as follows: 
 
"15. It is the Department's view that Regulation 1100(18) only applies to 
property that meets the criteria of a leasing property under Regulation 
1100(17). In other words, Regulation 1100(18) can only operate to exclude a 
property from being a leasing property if the property is, in fact, a leasing 
property under Regulation 1100(17). It follows therefore, that Regulations 
1100(19) and (20) can also only apply with respect to a property that meets 
the criteria of a leasing property under Regulation 1100(17)."