Income Tax Technical News, No. 12 under "Meals and Beverages at Golf Clubs"

"A 'facility' will not include the dining room, banquet halls, conference rooms, beverage rooms or lounges of a golf club and, thus, the...

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

If a particular software program is only restored to its original condition so that it performs the same applications but the problems of the...

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

"Amounts referred in subparagraph 53(1)(e)(viii) will not increase the ACB of the partner's interest in the partnership until after the end of the...

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