ITA Section: 85

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ITA Section: 85

NO.: IT-521R DATE: December 16, 1996 SUBJECT: INCOME TAX ACT Motor Vehicle Expenses Claimed by Self-Employed Individuals REFERENCE: Paragraph 18(1)(a) (also sections 67, 67.2, 67.3 and
Income Tax Folio S7-F1-C1, Split-receipting and Deemed Fair Market Value Series 7: Charities and Non-profit Organizations Folio 1: Charitable Gifts and Deductions Chapter 1: Split-receipting
Income Tax Folio S3-F8-C2, Tax Incentives for Clean Energy Equipment Series 3: Property Investments and Savings Plans Folio 8: Resource Properties Chapter 2: Tax Incentives
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
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)
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