Income Tax Folio S6-F2-C1, Disposition of an Income Interest in a Trust Series 6: Trusts Folio 2: Beneficiaries Chapter 1: Disposition of an Income Interest in a Trust Summary This Chapter discusses the disposition of an income interest in a trust and the circumstances under which the proceeds are required to be included in the […]
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Income Tax Folio S4-F3-C1, Price Adjustment Clauses Series 4: Businesses Folio 3: General Principles of Business Income Calculation Chapter 1: Price Adjustment Clauses Summary A price adjustment clause is typically incorporated into an agreement entered into by non-arm’s-length persons to provide for an adjustment to the transaction price in the event that a third-party such as
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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
NO: IT-346R DATE: November 20, 1978 SUBJECT: INCOME TAX ACT Commodity Futures and Certain Commodities REFERENCE: Section 9 (also subsection 39(1) and 96(1)) This bulletin cancels and replaces Interpretation Bulletin IT-346 dated September 13, 1976. Current revisions are designated by vertical lines and deletions are designated by an asterisk(*). 1. This bulletin discusses the tax treatment
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NO: IT-188R DATE: May 22, 1984 SUBJECT: INCOME TAX ACT Sale of Accounts Receivable REFERENCE: Section 22 (also sections 28, 34, 85, 88 and 97, subsections 50(1) and 69(1), and paragraphs 20(1)(l) and 20(1)(p)) This bulletin cancels and replaces Interpretation Bulletin IT-188 dated November 12, 1974. Current revisions are designated by vertical lines. 1. Section 22
NO: IT-188R DATE: May 22, 1984 SUBJECT: INCOME TAX ACT Sale of Accounts Receivable REFERENCE: Section 22 (also sections 28, 34, 85, 88 and 97, subsections 50(1) and 69(1), and paragraphs 20(1)(l) and 20(1)(p)) This bulletin cancels and replaces Interpretation Bulletin IT-188 dated November 12, 1974. Current revisions are designated by vertical lines. 1. Section 22