NO.: IT-109R2 DATE: April 23, 1993 SUBJECT: INCOME TAX ACT Unpaid Amounts REFERENCE: Section 78 (also Part XIII, sections 21, 80, 150, subsections 18(9), 66(15), 66.1(6), 66.2(5), 66.4(5), 88(1), 152(4) and 248(1) definition of “salary deferral arrangement”, and paragraphs 12(1)(i), 18(1)(e), 20(1)(l), (n), and (p)) Application This bulletin replaces and cancels Interpretation Bulletin 109R, dated March 25, 1981. […]
NO: IT-417R2 DATE: February 10, 1997 SUBJECT: INCOME TAX ACT Prepaid Expenses and Deferred Charges REFERENCE: Section 9 and subsection 18(9) (also subsections 18(9.2) to (9.8)) Application This bulletin replaces and cancels Interpretation Bulletin IT-417R dated July 5, 1982. Summary Prepaid expenses and deferred charges both represent costs incurred or laid out from which benefit is expected to be derived after
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
IT211R- Membership dues – Associations and societies Read More »