20(1)(n)

IT109R2- Unpaid Amounts

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. […]

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Income Tax Folio S4-F7-C1, Amalgamations of Canadian Corporations

Income Tax Folio S4-F7-C1, Amalgamations of Canadian Corporations Series 4:  Businesses Folio 7:  Wind-ups, Dissolutions and Amalgamations Chapter 1:  Amalgamations of Canadian Corporations Summary This Chapter outlines the Canada Revenue Agency’s (CRA) views on a number of issues relating to the amalgamation of two or more taxable Canadian corporations as described in subsection 87(1) (referred to in this

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IT123R6- Transactions Involving Eligible Capital Property

NO: IT-123R6 DATE: June 1, 1997 SUBJECT: INCOME TAX ACT Transactions Involving Eligible Capital Property REFERENCE: Section 14 (also sections 102 and 110.6; the definition of “eligible capital property” in section 54; subsections 20(4.2), 24(1), 39.1(5), 96(1), 104(21) and 104(21.2); the definition of “capital dividend account” in subsection 89(1), the definition of “exempt capital gains balance” in subsection 39.1(1) and the definitions

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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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