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Who can apply for rebate under section 197.
What is section 197. In terms of section 197 a business includes the whole or a part of any business trade undertaking or service. Start amortization the month the intangible is acquired. This case reiterates and reasserts the nature and scope of application of section 197 of the lra.
You must generally amortize over 15 years the capitalized costs of section 197 intangibles you acquired after august 10 1993. Any individual earning income as specified in section 192 193 194 194a 194c 194d 194g 194h section 194 i 194j 194la 194lbb 194lbc 195 of the income tax act. These intangible assets must usually be amortized over 15 years.
Business to include the whole or part of any business trade. Importance of the case. Section 197 of the labour relations act deals with the transfer of a business and the rights of employees affected by such a transaction.
It is clear that should the factors discussed in this judgment be met a transfer of a going concern can be said to occur in outsourcing arrangements. And transfer means the transfer of a business by one employer the old employer. Section 197 amortization rules apply to some business assets but not to others.
You must amortize these costs if you hold the section 197 intangibles in connection with your trade or business or in an activity engaged in for the production of income. In terms of section 197 of the labour relations act the lra the sale of a business as a going concern takes place subject to the provisions of the lra. You must amortize these costs if you hold the section 197 intangibles in connection with your trade or business or in an activity engaged in for the production of income.
This process must resemble that which is recorded under section 189 of the lra insofar as. To hold otherwise would allow for an abuse of section 197 of the lra. Section 197 intangibles acquired after august 10 1993 or after july 25 1991 if elected must be amortized over a 15 year period regardless of the assets useful life.
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