12 October 1992 External T.I. 5-922359

S. "13(7.1) of the Act does not apply in general in respect of business arrangements between a public authority and a taxpayer where the public...

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"The Department's position is that in general a taxpayer should apply generally accepted accounting principles ("GAAP") in determining profit...

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

"The Department's position is that in general a taxpayer should apply generally accepted accounting principles ("GAAP") in determining profit...

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