20(1)(p)

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 S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime

Income Tax Folio S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime Series 3: Property, Investments and Savings Plans Folio 9: Miscellaneous Payments/Receipts Chapter  1:  Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime Summary This Chapter discusses the tax treatment of various receipts, such as strike pay, gambling winnings, and forfeited

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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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IT188R- Sale of accounts receivable

NO: IT-188R DATE: May 22, 1984 SUBJECT: INCOME TAX ACT Sale of Accounts Receivable REFERENCE: Section 22 (also sections 28, 34, 85, 88 and 97, subsections 50(1) and 69(1), and paragraphs 20(1)(l) and 20(1)(p)) This bulletin cancels and replaces Interpretation Bulletin IT-188 dated November 12, 1974. Current revisions are designated by vertical lines. 1. Section 22

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IT188R- Sale of accounts receivable

NO: IT-188R DATE: May 22, 1984 SUBJECT: INCOME TAX ACT Sale of Accounts Receivable REFERENCE: Section 22 (also sections 28, 34, 85, 88 and 97, subsections 50(1) and 69(1), and paragraphs 20(1)(l) and 20(1)(p)) This bulletin cancels and replaces Interpretation Bulletin IT-188 dated November 12, 1974. Current revisions are designated by vertical lines. 1. Section 22

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IT159R3- Capital debts established to be bad debts

NO: IT159R3 DATE: MAY 1, 1989 SUBJECT: INCOME TAX ACT Capital Debts Established to be Bad Debts REFERENCE: Paragraph 50(1)(a) and subsection 50(2) (Also subsections 20(4) and 41(3), paragraphs 20(1)(p), 39(1)(b), 40(2)(g) and 54(e), and subparagraphs 54(f)(ii) and 54(i)(iii)). Application This bulletin replaces and cancels Interpretation Bulletin IT-159R2 dated December 18, 1979. Current revisions are designated

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