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  1. Income Tax Regulations - C.R.C., c. 945 (SCHEDULE II : Capital Cost Allowances)

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    Property not included in Class 1, 2, 7, 9, 11, 17 or 30 that is

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    • (e) a building or other structure, acquired after February 19, 1973, that is

      • (i) designed to store fresh fruits or fresh vegetables at a controlled level of temperature and humidity, and

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  2. Income Tax Regulations - C.R.C., c. 945 (Section 1107)

     For the purpose of the definition bituminous sands in subsection 248(1) of the Act, viscosity or density of hydrocarbons shall be determined using a number of individual samples (constituting a representative sampling of that deposit or those deposits, as the case may be, from which the taxpayer is committed to produce by means of one mine) tested

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    • (b) at a temperature of 15.6 degrees Celsius; and

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