40(2)(g)

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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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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