Premiums and Other Amounts With Respect to Leases

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 39(1), and paragraphs 18(1)(q), 20(1)(z) and z.1)) This bulletin replaces and cancels Interpretation Bulletin IT-359R dated July 30, 1982. Current revisions are designated by vertical lines. Amounts Received Landlord or Tenant […]