- Category: CRA Interpretations
NO: IT-359R2 DATE: December 20, 1983 SUBJECT: INCOME TAX ACT Premiums and Other Amounts With Respect to Leases REFERENCE: Subsection 9(1) (also section 43, subsection
ITA Section: 43
- Category: CRA Income Tax Folio
Series 3: Property, Investments and Savings Plans Folio 4: Capital Cost Allowance Chapter 1: General Discussion of Capital Cost Allowance Summary Capital cost allowance (CCA) replaces accounting
- ITA Sections: 1100(1), 1100(2.1), 1100(2.2), 1100(3), 1100A, 1101(1af), 1102(14.3), 1102(14), 1102(16.1), 1102(19), 1102(1a), 1102(5), 12(1)(i), 13(1), 13(2), 13(21.1), 13(21), 13(26), 13(27), 13(28), 13(29), 13(3), 13(33), 13(5.1), 13(5), 13(6), 13(7.1), 13(7.4), 13(7.5), 13(7), 13(8), 13(9), 16.1(1), 18(1)(b), 18(3.1), 18(3.7), 20(1), 20(1)(a), 20(16.1), 20(16.2), 20(16.3), 20(16), 20(4.1), 20(4), 248(1), 249.1, 249(1), 25(3), 39(1), 40(1)(b), 43, 50(1), 54, 68, 8(1)(j), 8(1)(p), 8(2), Reg 1102, Reg 1103, Reg 7307
- Category: CRA Interpretations
NO: IT-373R2 SUBJECT: INCOME TAX ACT Woodlots REFERENCE: Section 9 (also subparagraph 40(2)(g)(iii); paragraphs 12(1)(g), 18(1)(a) and 18(1)(h); subsections 18(2), 28(1), 70(9), 70(9.1), 70(9.2), 70(9.3),
- Topics: Woodlots
- Category: CRA Interpretations
NO: IT-278R2 DATE: September 26, 1994 SUBJECT: INCOME TAX ACT Death of a Partner or of a Retired Partner REFERENCE: Section 98.1 (also sections 34,
- Category: CRA Interpretations
NO: IT-200 DATE: February 24, 1975 SUBJECT: INCOME TAX ACT Surface Rentals and Farming Operations REFERENCE: Subsection 9(1) (also section 43 and paragraphs 53(2)(d) and
- Category: CRA Interpretations
NO: IT-242R DATE: September 6, 1991 SUBJECT: INCOME TAX ACT Retired Partners REFERENCE: Section 98.1 (also sections 43, 48, 96, 98.2, 110.6, subsections 40(3), 53(1),
- Topics: Retired Partners