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Income Tax Technical News, No. 8, 30 September 1996 "Bankrupt Corporation - Change of Fiscal Period"
Income Tax Technical News, No. 8, 30 September 1996 "Bankrupt Corporation - Change of Fiscal Period"
Policy Tabs
Summaries
Summaries
Summary Under
Tax Topics - Income Tax Act - Section 128 - Subsection 128(1)
A Corporation that becomes a bankrupt must obtain approval to change its fiscal period.
Summary Under
Tax Topics - Income Tax Act - Section 9 - Timing
Summary Under
Tax Topics - Income Tax Act - Section 126 - Subsection 126(7) - Business-Income Tax
