- Category: CRA Income Tax Folio
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
- Topics: Business Investment Losses
ITA Section: 164(6)
- Category: CRA Interpretations
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
- Topics: Buy-sell agreements