Regulation 5800

Subsection 5800(1)

Administrative Policy

14 June 2013 External T.I. 2012-0461301E5 F - Retention of books and records

In response to a general inquiry respecting the inter-relationship between ITA s. 230(4) and Reg. 5800(1), CRA paraphrased s. 230(4), and Regs....

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 230 - Subsection 230(4) relationship between 2-year post dissolution and 6-year hold tests 157
Tax Topics - Income Tax Act - Section 230 - Subsection 230(4) - Paragraph 230(4)(a) generally only the GL rather than ancillary journals or back-up are subject to the extended corporate accounting-record retention period under s. 230(4)(a) 279

Paragraph 5800(1)(a)

Subparagraph 5800(1)(a)(iv)

Administrative Policy

5 July 2023 External T.I. 2022-0954271E5 F - Retention of books and records

Regarding whether the term “summary” in Reg. 5800(1)(a)(iv) refers only to the summary items posted to the general ledger (GL) or requires...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
summary
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 5800 - Subsection 5800(1) - Paragraph 5800(1)(a) - Subparagraph 5800(1)(a)(v) special contract is one containing an unusual provision 51

Subparagraph 5800(1)(a)(v)

Administrative Policy

5 July 2023 External T.I. 2022-0954271E5 F - Retention of books and records

Regarding the meaning of "special contracts or agreements," CRA stated:

Generally speaking, we are of the view that a special contract or...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
special contract
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 5800 - Subsection 5800(1) - Paragraph 5800(1)(a) - Subparagraph 5800(1)(a)(iv) generally only the GL rather than ancillary journals or back-up are subject to the extended corporate accounting-record retention period 300

Navigation