76(4)

IT433R- Farming or Fishing – Use of Cash Method

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 […]

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IT184R- Deferred cash purchase tickets issued for grain

NO: IT-184R DATE: October 18, 1978 SUBJECT: INCOME TAX ACT Deferred Cash Purchase Tickets Issued for Grain REFERENCE: Reference: Subsection 76(4) (also section 11 and subsections 28(1) and 249(1)) This bulletin cancels and replaces Interpretation Bulletin IT-184, dated November 4, 1974. Current revisions are designated by vertical lines. 1. Subsection 76(4) provides for the deferral of

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