18(1)(a)

IT475- Expenditures on research and for business expansion

NO: IT-475 DATE: March 31, 1981 SUBJECT: INCOME TAX ACT Expenditures on Research and for Business Expansion REFERENCE: Paragraphs 18(1)(a) and (b) 1. The purpose of this bulletin is to discuss the treatment of expenditures on research and expenditures made for business expansion. These expenditures include the cost of market research, applied research, feasibility studies and […]

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IT261R- Prepayment of rents

NO: IT-261R DATE: May 20, 1980 SUBJECT: INCOME TAX ACT Prepayments of rents REFERENCE: Reference: 9(1), 18(1)(a) (also paragraph 18(1)(b) and subparagraph 20(1)(m)(iii)) This bulletin cancels and replaces Interpretation Bulletin IT-261 dated November 3, 1975 and Special Release dated December 5, 1977. 1. This bulletin deals with prepayments of rent and the treatment of the prepayments

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IT153R3-Land Developers-Subdivision and Development Costs and Carrying Charges on Land

NO: IT-153R3 DATE: October 7, 1991 SUBJECT: INCOME TAX ACT Land developers – Subdivision and development costs and carrying charges on land REFERENCE: Subsections 18(2), (2.2), (2.3), (2.4), (2.5), (3), (also subsections 10(1), (1.1) and the definition of “specified shareholder” and “business” in subsection 248(1), paragraphs 18(1)(a), 20(1)(c), 53(1)(d.3) and subparagraph 53(1)(e)(xi) of the Income Tax

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IT211R- Membership dues – Associations and societies

NO: IT-211R DATE: November 15, 1982 SUBJECT: INCOME TAX ACT Membership Dues – Associations and Societies REFERENCE: Paragraph 18(1)(a) (also subparagraph 18(1)(l)(ii) and subsection 18(9)). This bulletin replaces and cancels Interpretation Bulletin IT-211 dated May 5, 1975. Current revisions are designated by vertical lines. 1. This bulletin deals with the deductibility of membership fees in certain

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