For technical information on Class 43.1, 43.2 and CRCE, please order the free guide entitled Class 43.1 Technical Guide and Technical Guide to Canadian Renewable and Conservation Expenses (CRCE), which is available from the following address. A written prior opinion can be obtained by writing to the Class 43.1/43.2 Secretariat:
Class 43.1/43.2 SecretariatFor general information on CRCE or Class 43.1/43.2, please call:
Income Tax Rulings Directorate