18 May 2004 External T.I. 2004-0069691E5 F - Incorporation des professionnels -- attach -- Section 34
insolvency practice carried on by accountants does not qualify as accountancy
Section 34
24 June 2005 External T.I. 2004-0109201E5 F - Professions libérales - Travaux en cours -- attach -- Section 34
a professional partnership carrying on a secondary non-professional activity may make the election
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a professional partnership carrying on a secondary non-professional activity may make the election
5 January 2009 External T.I. 2008-0294011E5 F - Choix d'exclure les travaux en cours -- attach -- Section 34
election can create a loss
13 August 2013 External T.I. 2012-0471401E5 F - FMV - partnership interest -- attach -- Section 34
FMV of partnership interest reduced re deferred income taxes on WIP subject to s. 34 election
26 March 2018 External T.I. 2017-0734381E5 F - Election paragraph 34(a) -- attach -- Section 34
a subsequently admitted partner benefits from a s. 34 WIP election made for a professional partnership’s 2017 year
Joint Committee, "Proposed Amendments to Taxation of Work in Progress ("WIP") for Professionals", Letter of 31 May 2017 -- attach -- Section 34
deferral enjoyed by previous partners reversed in hands of current partners
IT-471R "Merger of Partnerships" under "Work in Progress" -- attach -- Section 34
19 September 89 T.I. (February 1990 Access Letter, ¶1104) -- attach -- Section 34
28 May 2014 External T.I. 2014-0531461E5 - Paralegals and work in progress election -- attach -- Section 34
paralegals do not qualify
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