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Regulation 8601 | Tax Interpretations Skip to main content

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Regulation 8601

Administrative Policy(1)

Administrative Policy

9 February 1999 T.I. 980899

Confirmation that using an offshore drilling vessel in Canada for a short time such as one month would result in a liability for large corporations tax.

Tax Topics

Public Transactions
General Concepts
Statutory Interpretation
Income Tax Act
Income Tax Regulations
- 0000-1999
- 2000-3999
- 4000-5999
- 6000-7999
- 8000-9999
  - Regulation 8000Prescribed Reserve Amount and Recovery Rate
  - Regulation 8307Application for Certification
  - Regulation 8309Prescribed Amount for Lieutenant Governors and Judges
  - Regulation 8502Conditions Applicable to All Plans
  - Regulation 8503Net Contribution Accounts
  - Regulation 8505Downsizing Program
  - Regulation 8507Prescribed Compensation
  - Regulation 8517Prescribed Amount
  - Regulation 8600Taxable Capital Employed in Canada
  - Regulation 8601
- Schedules
Income Tax Application Rules
Excise Tax Act
Other Legislation
Treaties

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