NO.: IT-504R2 (Consolidated) DATE: See Bulletin Revisions section SUBJECT: INCOME TAX ACT Visual Artists and Writers REFERENCE: Section 9 (also sections 67.1, 110.4, and 110.6, subsections 10(1), (6), (7), and (8), 18(12), 70(5), and 118.1(1), (6), (7), (7.1), and (10); paragraphs 8(1)(j), 8(1)(q), and 69(1)(b) of the Income Tax Act and Parts XVIII and XXXV of the Income Tax Regulations) […]
NO: IT-454 DATE: August 11, 1980 SUBJECT: INCOME TAX ACT Business Transactions Prior to Incorporation REFERENCE: Subsection 9(1) 1. Where a business is commenced or purchased by persons with the intention that it will be carried on by a corporation, it often happens that the commencement or the purchase of the business, and related transactions including
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NO: IT-261R DATE: May 20, 1980 SUBJECT: INCOME TAX ACT Prepayments of rents REFERENCE: Reference: 9(1), 18(1)(a) (also paragraph 18(1)(b) and subparagraph 20(1)(m)(iii)) This bulletin cancels and replaces Interpretation Bulletin IT-261 dated November 3, 1975 and Special Release dated December 5, 1977. 1. This bulletin deals with prepayments of rent and the treatment of the prepayments
NO: IT-257R DATE: March 31, 1995 SUBJECT: INCOME TAX ACT Canada Council Grants REFERENCE: Paragraph 56(1)(n) (also subsections 5(1) and 9(1), paragraphs 8(1)(p) and (q) and 56(1)(o) of the Income Tax Act and section 7700 of the Income Tax Regulations Application This bulletin cancels and replaces Interpretation Bulletin IT-257, dated October 20, 1975 and the Special
NO: IT-273R2 DATE: September 13, 2000 SUBJECT: INCOME TAX ACT Government Assistance — General Comments REFERENCE: Section 9, subsection 13(7.1), paragraphs 12(1)(x) and 53(2)(k) (also sections 66, 66.1, 66.2, 66.4 and 126; subsections 12(2.1), 12(2.2), 13(7.4), 13(21), 14(10), 14(11), 53(2.1), 127(9) and 248(16); paragraphs 12(1)(t), 20(1)(hh), 20(1)(hh.1), 40(2)(i), 53(2)(s) and 56(1)(s) of the Income Tax Act; and sections 6700,
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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-218R DATE: September 16, 1986 SUBJECT: INCOME TAX ACT Profit, Capital Gains and Losses from the Sale of Real Estate, Including Farmland and Inherited Land and Conversion of Real Estate from Capital Property to Inventory and Vice Versa REFERENCE: Section 9 (also subsections 13(7), 45(1) and 248(1), paragraphs 13(21)(c), 54(a), (c), (f) and (g), subparagraph
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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NO: IT-189R2 DATE: May 24, 1991 SUBJECT: INCOME TAX ACT Corporations Used by Practising Members of Professions REFERENCE: Sections 9 and 125 (also sections 10 and 34 and paragraph 18(1)(p)) Application This bulletin cancels and replaces Interpretation Bulletin IT-189R dated February 27, 1984. Current revisions are indicated by vertical lines. Summary This bulletin deals with corporations
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