Leasing property - Capital cost allowance restrictions, and its Special Release

property leasing [ house rental | real-estate leasing | rent | Housing tenancy(ECLAS) | housing rent(UNBIS) | rental housing(UNBIS) ]

operating lease | operating leasing | operational lease | operational leasing

leasing characteristic | leasing components | leasing characteristics | leasing qualities

farm lease [ agricultural lease ]

(d) if within five years of the time the article was first purchased or, if imported, released under the Customs Act for a use rendering the purchase or release exempt from tax imposed under this Part and Part III or either of those Parts, the article is sold or leased, the article shall be deemed to have been sold at the time of the sale or lease and tax imposed under this Part and Part III or either of those Parts, shall, if applicable, be imposed, levied and collected at the time of the sale or lease,

28. A lessor may release a guarantor or surety from a guarantee or suretyship only if a capital lease is in good standing and the lessee has paid at least 50% of the total financing amount of the capital lease.

(4) In addition to the rent based on a rental rate set out in section 7, 8, 11 or 13, at the time a lease of public lands is granted the lessee shall pay to the Minister a sum, known as a release fee, equal to the market value of the leasehold interest and in the case of public lands leased pursuant to Article 9.4 of the Banff Incorporation Agreement, a sum determined in accordance with that Article.

(Return tabled) Question No. 181 Mr. Ted Hsu: With regard to the Correctional Services Canada's (CSC) Prison Farm Program, which has been terminated and whose assets have been disposed of: (a) what if any studies, documentation, reports or advice did CSC rely on in their decision to terminate the prison farms program, when was it received and who provided it; (b) were financial audits undertaken to determine the profitability, financial status, and/or the financial viability; (c) if so, what information from these audits influenced, affected, impacted or played a role in making the decision to terminate the prison farm program broken down annually and by institution; (d) what were the monetary values of the agricultural products produced ...[+++] at each prison farm over the past 15 years, broken down annually and by institution; (e) what is the annual cost to CSC of outsourcing this food (including transportation costs), which companies have received these contracts, what is their location, what is the value of the contracts to each of the companies, broken down annually and by institution, and how does this compare to the cost of producing this food through the prison farm program; (f) what was the recidivism rate of prisoners who had participated in the prison farm program prior to being released compared to the general recidivism rate of prisoners; (g) was the land occupied by any of the prisons farms sold, if so, to whom and what was the value of each sale, broken down by institution; (h) if the lands occupied by prison farms were not sold, are they currently being leased out, and if so, to whom and at what annual cost, broken down by institution; (i) if the lands occupied by prison farms are neither being sold nor leased, what does the government intend to do with this land, broken down by institution; (j) what was the process by which the land was sold; (k) is the money obtained by the sale or lease of the prison farm land being reinvested in the operating b ...