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. […]
NO.: IT-438R2 DATE: April 21, 1995 SUBJECT: INCOME TAX ACT Crown Charges – Resource Properties in Canada REFERENCE: Paragraphs 12(1)(o) and 18(1)(m) (also section 80.2, subsections 66.2(2), 66.4(2), 69(6) to (10) and 214(1), paragraph 212(1)(d), the definition “Canadian development expense” in subsection 66.2(5) and the definition “Canadian oil and gas property expense” in subsection 66.4(5) of the
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NO.: IT-268R3 DATE: February 13, 1987 SUBJECT: INCOME TAX ACT Inter Vivos Transfer of Farm Property to Child REFERENCE: Subsections 73(3) and 73(4) (also sections 69, 75, 75.1, 80 and 110.6, subsections 40(1), 40(1.1), 70(9.6), 70(9.8), 70(10), 73(5), 100(2), 146(5.3), 146(5.4), 146(5.5), 248(1) and 252(1) and paragraphs 40(2)(b), 40(2)(c) and 54(g) of the Income Tax Act; subsections 20(1), 21(1), 21(2), 26(3), 26(5) and 26(19) of the Income Tax Application
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NO: IT-425 DATE: February 5, 1979 SUBJECT: INCOME TAX ACT Miscellaneous Farm Income REFERENCE: Subsection 9(1) (also sections 14 and 80.3) 1. This bulletin discusses miscellaneous income of a taxpayer in the business of farming. Sales of Farm Land Including the Crop 2. Where an agreement for the sale of farm land on which there is
NO: IT-262R2 DATE: November 28, 1996 SUBJECT: INCOME TAX ACT Losses of Non-Residents and Part-Year Residents REFERENCE: Section 114, subsection 111(9) and paragraphs 115(1)(c) and 115(1)(e) (also sections 3, 31 and 80 and subsections 2(3), 96(2.1), 111(1), 111(1.1), 111(3) and 111(8)) Application This bulletin cancels and replaces IT-262R dated August 30, 1985. Summary The Income Tax Act contains a system of rules
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NO: IT-232R3 DATE: July 4, 1997 SUBJECT: INCOME TAX ACT Losses – Their Deductibility in the Loss Year or in Other Years REFERENCE: Subsection 111(1) and paragraph 3(d) (also sections 3, 31, 41, 80, 110.5, 111.1 and 120.1, the definitions of “personal-use property” and “listed personal property” in section 54, subsections 46(1), 96(2.1), 96(2.2), 96(2.4), 110.4(2),
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NO: IT-142R3 DATE: January 11, 1988 SUBJECT: INCOME TAX ACT Settlement of debts on the winding-up of a corporation REFERENCE: Subsection 80(3) (also section 21 , subsections 10(1), 12(3), 12(6), 18(2), 18(3.1), 80(1), 80(4), 88(1) and 248(1)). Application This bulletin replaces and cancels Interpretation Bulletin IT-142R2 dated May 22, 1984. Current revisions are designated by vertical
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