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IT232R3- Losses – Their Deductibility in the Loss Year or in Other Years

NO: IT-232R3 DATE: July 4, 1997 SUBJECT: INCOME TAX ACT Losses – Their Deductibility in the Loss Year or in Other Years REFERENCE: Subsection 111(1) and paragraph 3(d) (also sections 3, 31, 41, 80, 110.5, 111.1 and 120.1, the definitions of “personal-use property” and “listed personal property” in section 54, subsections 46(1), 96(2.1), 96(2.2), 96(2.4), 110.4(2), […]

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IT159R3- Capital debts established to be bad debts

NO: IT159R3 DATE: MAY 1, 1989 SUBJECT: INCOME TAX ACT Capital Debts Established to be Bad Debts REFERENCE: Paragraph 50(1)(a) and subsection 50(2) (Also subsections 20(4) and 41(3), paragraphs 20(1)(p), 39(1)(b), 40(2)(g) and 54(e), and subparagraphs 54(f)(ii) and 54(i)(iii)). Application This bulletin replaces and cancels Interpretation Bulletin IT-159R2 dated December 18, 1979. Current revisions are designated

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