NO: IT-386R DATE: October 30, 1992 SUBJECT: INCOME TAX ACT Eligible Capital Amounts REFERENCE: Subsection 14(1) and subparagraph 14(5)(a)(iv) (also paragraph 14(5)(b)) Application This bulletin cancels and replaces Interpretation Bulletin IT-386 dated July 4, 1977. Summary This bulletin discusses transactions that involve an eligible capital amount resulting from the disposition of eligible capital property. All or […]
NO: IT-364 DATE: March 14, 1977 SUBJECT: INCOME TAX ACT Commencement of Business Operations REFERENCE: Paragraph 18(1)(a) (also paragraphs 18(1)(b) and 14(5)(b)) 1. For an amount to be deducted on the grounds that it was an expense incurred for the purpose of gaining or producing income from a business, the taxpayer must have been carrying on
NO: IT-187 DATE: November 12, 1974 SUBJECT: INCOME TAX ACT Customer Lists and Ledger Accounts REFERENCE: Paragraph 18(1)(b) (also paragraphs 20(1)(a) and 14(5)(b)) This bulletin replaces and cancels Interpretation Bulletin IT-33 dated September 17, 1971. 1. A taxpayer who acquires lists or ledger accounts of clients, customers or subscribers must determine whether the cost of acquisition