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Income Tax Folio S3-F4-C1, General Discussion of Capital Cost Allowance

Series 3:  Property, Investments and Savings Plans Folio 4: Capital Cost Allowance Chapter 1: General Discussion of Capital Cost Allowance Summary Capital cost allowance (CCA) replaces accounting depreciation for income tax purposes. A taxpayer who acquires and uses depreciable property to earn income from a business or property is generally entitled to claim a portion of the capital […]

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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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IT184R- Deferred cash purchase tickets issued for grain

NO: IT-184R DATE: October 18, 1978 SUBJECT: INCOME TAX ACT Deferred Cash Purchase Tickets Issued for Grain REFERENCE: Reference: Subsection 76(4) (also section 11 and subsections 28(1) and 249(1)) This bulletin cancels and replaces Interpretation Bulletin IT-184, dated November 4, 1974. Current revisions are designated by vertical lines. 1. Subsection 76(4) provides for the deferral of

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