¶ 4. It is the CCRA's view that the life of the property referred to in ¶ 3(a) generally refers to the maximum period that the property may be used for the purposes of earning income. That is, the apportionment of the capital cost of a class 14 property should generally be made equally over the remaining life of the property. However, the CCRA accepts that the capital cost of a class 14 property may be apportioned on another basis where, based on the legal agreements and other relevant factors, the taxpayer can clearly demonstrate that it is reasonable. For example, where a 3 year licence provides that a television program may be broadcast three times in year 1, and once in each of years 2 and 3, it would generally be appropriate to allocate 3/5 of the capital cost to year 1 and 1/5 to each of years 2 and 3.
¶ 4. CCRA 认为,第 3(a) 条中提到的财产寿命一般是指该财产可用于赚取收入的最长期限。也就是说,14 类财产的资本成本通常应在财产的剩余寿命内平均分摊。然而,CCRA 同意,第 14 类财产的资本成本可以根据法律协议和其他相关因素在其他基础上进行分摊,纳税人可以清楚地证明这是合理的。例如,如果 3 年期许可证规定电视节目可在第 1 年播放 3 次,第 2 年和第 3 年各播放一次,则通常将 3/5 的资本成本分配给第 1 年和第 1 年是适当的。第 2 年和第 3 年各 1/5。
The provisions of a franchise, concession or licence concerning renewals or extensions following the original term are relevent in determining the life of the property and whether or not the property is for a limited period. Where such renewals or extensions are automatic or within the control of the taxpayer, that is they do not require any further negotiation with or the concurrence or consent of the grantor, the life of the property includes such additional periods. For instance, where a franchise with an initial term of 5 years can be renewed at the option of the franchise for one further 3-year period, the life of the franchise is 8 years. On the other hand, where the concurrence of the franchisor is required, the life of the property does not include any renewal period. Where the taxpayer has an option to renew or extend the term only if certain conditions are met, for instance meeting certain performance or sales criteria, the circumstances of the particular case must be examined to determine whether or not, when he acquired the property, it was reasonably certain that these conditions would be met. If so, the additional periods are included in the life of the property.
特许经营权、特许权或许可中有关原期限后续展或延期的规定与确定财产的寿命以及财产是否有期限有关。如果此类续展或延期是自动的或在纳税人的控制范围内,即不需要与授予人进行任何进一步谈判或征得授予人的同意或同意,则财产的寿命包括此类额外期限。例如,如果特许经营权的初始期限为 5 年,可以选择续约 3 年,则特许经营权的有效期为 8 年。另一方面,如果需要特许人的同意,则财产的寿命不包括任何续订期。如果纳税人只有在满足某些条件(例如满足某些绩效或销售标准)的情况下才可以选择续签或延长期限,则必须审查具体情况,以确定在他购买财产时是否相当确定这些条件将会得到满足。如果是这样,额外的期限包含在财产的使用寿命中。
Exclusions from the half-year rule
Class 14 patents, franchises, concessions and licences;
If a taxpayer's tax year is less than 12 months, subsection 1100(3) of the Regulations restricts the taxpayer's CCA claims to that portion of the maximum amount otherwise allowable multiplied by the number of days in the tax year divided by 365. This applies to all of the properties described in subsection 1100(1) of the Regulations, except:
Class 14 patents, franchises, concessions and licences — 1100(1)(c);
半年规则的排除
第 14 类专利、特许经营权、特许权和许可证;
如果纳税人的纳税年度少于 12 个月,条例第 1100(3) 款将纳税人的 CCA 索赔限制为否则允许的最高金额乘以纳税年度的天数除以 365 的部分。这适用于条例第 1100(1) 款中描述的所有财产,但以下情况除外:
第 14 类专利、特许经营权、特许权和许可 — 1100(1)(c);