IT109R2- Unpaid Amounts Category: CRA Interpretations June 22, 2017 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), Read More ITA Sections: 12(1)(i), 150, 152(4), 18(1)(e), 18(9), 20(1)(l), 20(1)(n), 20(1)(p), 21, 248(1), 66.1(6), 66.2(5), 66.4(5), 66(15), 78, 80, 88(1) Topics: Unpaid Amounts
IT152R3- Special reserves – Sale of land Category: CRA Interpretations September 4, 2002 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 Read More ITA Sections: 20(1)(n), 20(8), 72(1)(a), 72(2)(a), 78 Topics: Special reserves - Sale of land