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18(1)(p)

IT168R3- Athletes and players employed by football, hockey and similar clubs

September 4, 2002

NO: IT-168R3 DATE: May 13, 1991 SUBJECT: INCOME TAX ACT Athletes and Players Employed by Football, Hockey and Similar Clubs REFERENCE: Section 6 (subsection 2(3), sections 8, 115 and 212 and paragraphs 18(1)(p) and 125(7)(d) and the definitions of “retirement compensation arrangement” and “salary deferral arrangement” in subsection 248(1)) Application This bulletin cancels and replaces Interpretation […]

IT168R3- Athletes and players employed by football, hockey and similar clubs Read More »

IT189R2- Corporations used by practicing members of professions

September 4, 2002

NO: IT-189R2 DATE: May 24, 1991 SUBJECT: INCOME TAX ACT Corporations Used by Practising Members of Professions REFERENCE: Sections 9 and 125 (also sections 10 and 34 and paragraph 18(1)(p)) Application This bulletin cancels and replaces Interpretation Bulletin IT-189R dated February 27, 1984. Current revisions are indicated by vertical lines. Summary This bulletin deals with corporations

IT189R2- Corporations used by practicing members of professions Read More »

Get your CPD hours by enrolling in our online courses.

Tax Software Training

Online Tax Webinars For Experienced Professionals

Featured

Estate Planning & Tax Planning for Owner-Managers

International, U.S., and Cross-Border Taxation

18(1)(p)

IT168R3- Athletes and players employed by football, hockey and similar clubs

IT189R2- Corporations used by practicing members of professions