IT433R- Farming or Fishing – Use of Cash Method

NO: IT-433R DATE: June 4, 1993 SUBJECT: INCOME TAX ACT Farming or Fishing – Use of Cash Method REFERENCE: Section 28 (also section 119 and subsections 22(1), 69(1), 76(4), 85(1), 248(7) and the definitions of “farming” and “fishing” in 248(1)) Application This bulletin replaces and cancels Interpretation Bulletin IT-433 dated June 25, 1979. Current revisions are […]

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