IT153R3-Land Developers-Subdivision and Development Costs and Carrying Charges on Land

NO: IT-153R3 DATE: October 7, 1991 SUBJECT: INCOME TAX ACT Land developers – Subdivision and development costs and carrying charges on land REFERENCE: Subsections 18(2), (2.2), (2.3), (2.4), (2.5), (3), (also subsections 10(1), (1.1) and the definition of “specified shareholder” and “business” in subsection 248(1), paragraphs 18(1)(a), 20(1)(c), 53(1)(d.3) and subparagraph 53(1)(e)(xi) of the Income Tax […]

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