66.1

IT109R2- Unpaid Amounts

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. […]

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Income Tax Folio S3-F8-C2, Tax Incentives for Clean Energy Equipment

Income Tax Folio S3-F8-C2, Tax Incentives for Clean Energy Equipment Series 3: Property Investments and Savings Plans Folio 8: Resource Properties Chapter 2: Tax Incentives for Clean Energy Equipment Summary The Income Tax Act and Income Tax Regulations include the following measures to encourage Canadian taxpayers to make investments in qualifying clean energy generation and energy conservation projects: an

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Income Tax Folio S3-F8-C1, Principal-business Corporations in the Resource Industries

Income Tax Folio S3-F8-C1, Principal-business Corporations in the Resource Industries Series 3: Property, Investments and Savings Plans Folio 8: Resource Properties Chapter 1: Principal-business Corporations in the Resource Industries Summary The Act provides various incentives for principal-business corporations operating in resource industries. This Chapter discusses the criteria for determining whether a corporation qualifies as a principal-business corporation (PBC) as that

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IT273R2- Government Assistance – General Comments

NO: IT-273R2 DATE: September 13, 2000 SUBJECT: INCOME TAX ACT Government Assistance — General Comments REFERENCE: Section 9, subsection 13(7.1), paragraphs 12(1)(x) and 53(2)(k) (also sections 66, 66.1, 66.2, 66.4 and 126; subsections 12(2.1), 12(2.2), 13(7.4), 13(21), 14(10), 14(11), 53(2.1), 127(9) and 248(16); paragraphs 12(1)(t), 20(1)(hh), 20(1)(hh.1), 40(2)(i), 53(2)(s) and 56(1)(s) of the Income Tax Act; and sections 6700,

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