20(1)

IT273R2- Government Assistance – General Comments

NO: IT-273R2 DATE: September 13, 2000 SUBJECT: INCOME TAX ACT Government Assistance — General Comments REFERENCE: Section 9, subsection 13(7.1), paragraphs 12(1)(x) and 53(2)(k) (also sections 66, 66.1, 66.2, 66.4 and 126; subsections 12(2.1), 12(2.2), 13(7.4), 13(21), 14(10), 14(11), 53(2.1), 127(9) and 248(16); paragraphs 12(1)(t), 20(1)(hh), 20(1)(hh.1), 40(2)(i), 53(2)(s) and 56(1)(s) of the Income Tax Act; and sections 6700, […]

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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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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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IT119R4- Debts of Shareholders and Certain Persons Connected With Shareholders.

NO: IT-119R4 DATE: August 7, 1998 SUBJECT: INCOME TAX ACT Debts of Shareholders and Certain Persons Connected With Shareholders REFERENCE: Subsection 15(2) (also subsections 15(1), 15(1.2), 15(2.1) to (2.7), 15(7), 15(9), 212(2), 214(3) and 227(6.1), 248(1) definitions of “foreign affiliate” and “specified employee” and paragraph 20(1)(j)) Application This bulletin cancels and replaces Interpretation Bulletin IT-119R3, dated

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IT209R-Inter-vivos gifts of capital property to individuals directly or through trusts

IT INCOME TAX ACT Inter-Vivos Gifts of Capital Property to Individuals Directly or Through Trusts IT-209R May 18, 1983 Section 69 (also subsections 73(1) and (2), paragraphs 107(2)(a), (b) and (d) of the Act; and subsections 20(1), (1.1) and (1.2) and 26(3), (4) and (5) of the Income Tax Application Rules, 1971 (ITAR)) This bulletin

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IT124R6- Contributions to Registered Retirement Savings Plans

NO: IT-124R6 DATE: January 31, 1995 SUBJECT: INCOME TAX ACT Contributions to Registered Retirement Savings Plan REFERENCE: REFERENCE:Subsections 146(5) and (5.1) (also sections 60.01 and 204.1 to 204.3 and the definition of “disposition” in section 54; subsections 104(10.2), (27) and (27.1), 146(1), (2), (3), (6.1), (8.2), (8.21) and (8.3), 146.3(5.1), 147.1(1), 147.3(13.1) and 152(6); and paragraphs

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IT187- Customer lists and ledger accounts

NO: IT-187 DATE: November 12, 1974 SUBJECT: INCOME TAX ACT Customer Lists and Ledger Accounts REFERENCE: Paragraph 18(1)(b) (also paragraphs 20(1)(a) and 14(5)(b)) This bulletin replaces and cancels Interpretation Bulletin IT-33 dated September 17, 1971. 1. A taxpayer who acquires lists or ledger accounts of clients, customers or subscribers must determine whether the cost of acquisition

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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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