Income Tax Folio S4-F8-C1, Business Investment Losses Category: CRA Income Tax Folio February 17, 2017 Series 4: Businesses Folio 8: Losses Chapter 1: Business Investment Losses Summary A taxpayer’s business investment loss is basically a capital loss from a disposition of Read More ITA Sections: 110.6, 111(1)(a), 111(1)(b), 111(8), 125(7), 129(4), 164(6), 248(1), 3(b), 3(d), 38(c), 39(1)(c), 39(10), 39(12), 39(9), 40(2)(g)(ii), 50(1.1), 50(1), 84(9), 89(1) Topics: Business Investment Losses
IT140R3- Buy-sell agreements Category: CRA Interpretations September 4, 2002 NO: IT-140R3 DATE: APRIL 14, 1989 SUBJECT: INCOME TAX ACT Buy-sell agreements REFERENCE: Subsection 70(5) (also subsection 164(6) and paragraph 69(1)(b)) Application This bulletin replaces Read More ITA Sections: 164(6), 69(1)(b), 70(5) Topics: Buy-sell agreements