1996 Ontario Tax Conference Round Table, "Purchase and Sale of Computer Software, Q. 5", 1997 Canadian Tax Journal, Vol. 45, No. 1, at p. 221

Where the development costs of computer software were claimed as a deduction under s. 37(1)(b), proceeds of disposition of the software will be on...

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Where the development costs of computer software were claimed as a deduction under s. 37(1)(b), proceeds of disposition of the software will be on...

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