NO: IT-125R4 DATE: April 21, 1995 SUBJECT: INCOME TAX ACT Dispositions of Resource Properties REFERENCE: Section 59.1, subsections 59(1), 66.2(1), 66.2(6), 66.4(6), 70(5.2) and paragraph 59(3.2)(c) (also subsections 44(2), 59(5), 66(12.1), 66(12.2), 66(12.3), 66(12.5), 66.2(7), 66.4(5) and (7), 87(1.2), 88(1.5) and 159(5), paragraphs 69(1)(b), 70(6)(b), 115(4)(a) and (b), subparagraphs 39(1)(a)(ii) and (ii.1) and the definitions of […]
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
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
NO: IT-154R DATE: February 19, 1988 SUBJECT: INCOME TAX ACT Special Reserves REFERENCE: Paragraphs 20(1)(m), (m.1), (m.2) and (n) (also subsections 20(6), (7), (8), (24) and (25), 88(1) and 28(1) and paragraphs 12(1)(a) and (e), 72(1)(a) and 87(2)(i) and (j)) Application This bulletin cancels and replaces Interpretation Bulletin IT-154 dated March 14, 1974. Current revisions are
NO: IT-243R4 DATE: February 12, 1996 SUBJECT: INCOME TAX ACT Dividend Refund to Private Corporations REFERENCE: Section 129 (also sections 51, 84, 85.1, 86, 87, 88, 105, 123.2, 125, 150, and 157; subsections 12(10.2), 15(3), 85(1), 104(13) and (14), 126(1) and (2), 161(2), 186(2), 256(2), and 260(7); the definitions of “designated property” and “private corporation” in
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