Separate businesses

NO.: IT-206R DATE: October 29, 1979 SUBJECT: INCOME TAX ACT Separate businesses REFERENCE:  Section 3 (also sections 14 and 128, subsection 111(5); and Regulations 1101(1) and 2605) This bulletin replaces and cancels Interpretation Bulletin No. IT-206 dated April 14, 1975. Current revisions are designated by vertical lines. 1. The question of whether a taxpayer is conducting one business […]