72(1)(a)

IT152R3- Special reserves – Sale of land

NO: IT152R3 DATE: June 18 1985 SUBJECT: INCOME TAX ACT Special reserves – Sale of land REFERENCE: Paragraph 20(1)(n) and subsection 20(8) (also section 78 and paragraphs 72(1)(a) and 72(2)(a)) This bulletin cancels and replaces Interpretation Bulletin IT-152R2. Current revisions are designated by vertical lines. Proposals contained in the Notices of Ways and Means Motions of […]

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IT154R- Special reserves

NO: IT-154R DATE: February 19, 1988 SUBJECT: INCOME TAX ACT Special Reserves REFERENCE: Paragraphs 20(1)(m), (m.1), (m.2) and (n) (also subsections 20(6), (7), (8), (24) and (25), 88(1) and 28(1) and paragraphs 12(1)(a) and (e), 72(1)(a) and 87(2)(i) and (j)) Application This bulletin cancels and replaces Interpretation Bulletin IT-154 dated March 14, 1974. Current revisions are

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