18(1)

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

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

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IT187- Customer lists and ledger accounts

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

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IT189R2- Corporations used by practicing members of professions

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

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