NO.: IT-99R5 (Consolidated) DATE: See Bulletin Revisions section SUBJECT: INCOME TAX ACT Legal and Accounting Fees REFERENCE: Paragraph 18(1)(a) (also sections 9 and 239; subsections 13(12), 20(9), and 40(1); paragraphs 6(1)(f), 6(1)(j), 8(1)(b) and (c), 20(1)(b), (e) and (cc), 56(1)(b), (l) and ( l.1), 60(o) and (o.1) and the definitions of “cumulative eligible capital” and “eligible capital expenditure” in subsection […]
NO: IT-420R3 DATE: March 30, 1992 SUBJECT: INCOME TAX ACT Non-Residents – Income Earned in Canada REFERENCE: Sections 3 & 115 (also sections 4, 115.1 and 253, subsection 2(3) and the definition of “taxable Canadian property” in subsection 248(1) of the Act, and sections 805 and 7400 of the Regulations) Application This bulletin cancels and replaces
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NO: IT-365R2 DATE: May 8, 1987 SUBJECT: INCOME TAX ACT Damages, Settlements and Similar Receipts REFERENCE: Section 3 (also section 6, subsections 5(1), 12.2(1) and (3), 14(1), 16(1), 56(1), and 248(1), paragraphs 81(1)(g.1) and (g.2) and subparagraphs 14(5)(a)(iv) and 56(1)(a)(ii)). This bulletin replaces and cancels IT-365R dated March 9, 1981 and the Special Release to IT-365R
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INTERPRETATION BULLETIN SUBJECT: INCOME TAX ACT Vehicle, Travel and Sales Expenses of Employees DATE: March 29, 1996 NO: IT-522R REFERENCE: Paragraphs 8(1)(f), 8(1)(h), 8(1)(h.1) and 8(1)(j) (also sections 67.1, 67.2, 67.3 and 67.4, subsections 6(6), 8(4), 8(9), 8(10), 13(2), 13(7), 13(11), 20(16), 20(16.1), 70(5), 70(6), 81(3.1) and the definitions of “passenger vehicle,” “automobile” and “motor vehicle”
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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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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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NO: IT-218R DATE: September 16, 1986 SUBJECT: INCOME TAX ACT Profit, Capital Gains and Losses from the Sale of Real Estate, Including Farmland and Inherited Land and Conversion of Real Estate from Capital Property to Inventory and Vice Versa REFERENCE: Section 9 (also subsections 13(7), 45(1) and 248(1), paragraphs 13(21)(c), 54(a), (c), (f) and (g), subparagraph
NO: IT-168R3 DATE: May 13, 1991 SUBJECT: INCOME TAX ACT Athletes and Players Employed by Football, Hockey and Similar Clubs REFERENCE: Section 6 (subsection 2(3), sections 8, 115 and 212 and paragraphs 18(1)(p) and 125(7)(d) and the definitions of “retirement compensation arrangement” and “salary deferral arrangement” in subsection 248(1)) Application This bulletin cancels and replaces Interpretation
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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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NO: IT-167R6 DATE: SEPTEMBER 14, 1995 SUBJECT: INCOME TAX ACT Registered Pension Plans – Employee’s Contributions REFERENCE: Subsection 147.2(4) and paragraph 8(1)(m) (also sections 5, 6, and 149, subsections 18(11), 126(1), the definitions of “defined benefit provision” and “money purchase provision,” in subsection 147.1(1), and (10), 147.2(5) and the definitions of “additional voluntary contribution” and “registered
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