12(1)(i)

Income Tax Folio S3-F4-C1, General Discussion of Capital Cost Allowance

Series 3:  Property, Investments and Savings Plans Folio 4: Capital Cost Allowance Chapter 1: General Discussion of Capital Cost Allowance Summary Capital cost allowance (CCA) replaces accounting depreciation for income tax purposes. A taxpayer who acquires and uses depreciable property to earn income from a business or property is generally entitled to claim a portion of the capital …

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IT109R2- Unpaid Amounts

NO.: IT-109R2 DATE: April 23, 1993 SUBJECT: INCOME TAX ACT Unpaid Amounts REFERENCE: Section 78 (also Part XIII, sections 21, 80, 150, subsections 18(9), 66(15), 66.1(6), 66.2(5), 66.4(5), 88(1), 152(4) and 248(1) definition of “salary deferral arrangement”, and paragraphs 12(1)(i), 18(1)(e), 20(1)(l), (n), and (p)) Application This bulletin replaces and cancels Interpretation Bulletin 109R, dated March 25, 1981. …

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Income Tax Folio S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime

Income Tax Folio S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime Series 3: Property, Investments and Savings Plans Folio 9: Miscellaneous Payments/Receipts Chapter  1:  Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime Summary This Chapter discusses the tax treatment of various receipts, such as strike pay, gambling winnings, and forfeited …

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