Which of the Following Cases Is Not Eligible for Capital

question 3

Multiple Choice

Which of the following cases is not eligible for capital cost allowance in the current year?

• A)A new engine is installed in a semi-trailer that is used to haul produce to Mexico.
• B)An employee owns and uses an automobile in the course of their employment duties during the month of December.Their pay for December is not received until January of the following year.
• C)A piece of equipment was purchased during the year on a 5 year financing term.
• D)A building under construction is scheduled for completion in eighteen months.The building will be used as a production facility.

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Definitions:

Consumer Confusion

A situation where consumers make an incorrect assumption about the nature, qualities, or origin of goods or services.

Patent Invalid

Refers to a patent deemed not enforceable or void because it lacks novelty, is obvious, or fails to meet other statutory requirements.

Patent Application

A formal request submitted to a patent office for the grant of a patent for the new invention described in the application.

Offering for Sale

This refers to the act of making goods or services available to purchasers or buyers in the market.