NO: IT-200 DATE: February 24, 1975 SUBJECT: INCOME TAX ACT Surface Rentals and Farming Operations REFERENCE: Subsection 9(1) (also section 43 and paragraphs 53(2)(d) and 54(h)) 1. Persons exploring or drilling for petroleum or natural gas often obtain a lease from the owner of land covering certain surface rights. For example, the lease may cover several […]
NO: IT-129R DATE: November 7, 1986 SUBJECT: INCOME TAX ACT Lawyers’ trust accounts and disbursements REFERENCE: Subsection 9(1) (also paragraph 12(1)(b)) This Bulletin replaces and cancels Interpretation Bulletin IT-129 dated October 31, 1973. Current revisions of significance are designated by vertical lines. 1. The purpose of this Bulletin is to provide information for lawyers in practice
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