- Category: CRA Interpretations
NO: IT-359R2 DATE: December 20, 1983 SUBJECT: INCOME TAX ACT Premiums and Other Amounts With Respect to Leases REFERENCE: Subsection 9(1) (also section 43, subsection
ITA Section: 9
- Category: Tax Case Summaries
Key Takeaway The Tax Court finds no source of income in a case involving a taxpayer claiming “rental losses” over a few years. Although
- ITA Sections: 9
Key Takeaway The Tax Court finds no source of income in a case involving a taxpayer claiming “rental losses” over a few years. Although
- ITA Sections: 9
- Category: Case Law (Tax Cases)
Hustak v. The Queen Court (s) Database Tax Court of Canada Judgments Date 2018-10-24 Neutral citation 2018 TCC 199 File numbers 2017-1119(IT)I Judges and
- ITA Sections: 9
- Topics: Rental losses
- Category: CRA Interpretations
Income Tax Folio S4-F11-C1, Meaning of Farming and Farming Business Series 4: Businesses Folio 11: Farmers Chapter 1: Meaning of Farming and Farming Business
- Category: CRA Interpretations
NO.: IT-92R2 DATE: December 29, 1983 SUBJECT: INCOME TAX ACT Income of Contractors REFERENCE: Subsection 9(1) (also section 125.1, subsections 127(5) and 248(1) and paragraphs 20(1)(gg)
- Topics: Income of contractors
- Category: CRA Interpretations
NO: IT-373R2 SUBJECT: INCOME TAX ACT Woodlots REFERENCE: Section 9 (also subparagraph 40(2)(g)(iii); paragraphs 12(1)(g), 18(1)(a) and 18(1)(h); subsections 18(2), 28(1), 70(9), 70(9.1), 70(9.2), 70(9.3),
- Topics: Woodlots
- Category: CRA Interpretations
NO: IT-102R2 DATE : July 22, 1985 SUBJECT : INCOME TAX ACT Conversion of Property, Other than Real Property, from or to Inventory Section 9
- Category: CRA Interpretations
Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance Series 1: Individuals Folio 2: Students Chapter 3: Scholarships, Research Grants and Other
- Category: CRA Interpretations
Income Tax Folio S4-F2-C1, Deductibility of Fines and Penalties Series 4: Businesses Folio 2: Deducting Business Expenses Chapter 1: Deductibility of Fines and Penalties