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Summary "Winding-up" is used in connection with the winding-up of a business and the winding-up of a corporation's existence. ...

Self-employed persons- If you or your spouse or common-law partner carried on a business in 2001 (other than a business whose expenditures are primarily in connection with a tax shelter) your return for 2001 has to be filed on or before June 15, 2002. ...

Self-employed persons- If you or your spouse or common-law partner carried on a business in 2001 (other than a business whose expenditures are primarily in connection with a tax shelter) your return for 2001 has to be filed on or before June 15, 2002. ...

Self-employed persons- If you or your spouse (see page 11) carried on a business in 2000 (other than a business whose expenditures are primarily in connection with a tax shelter) your return for 2000 has to be filed on or before June 15, 2001. ...

Self-employed persons- If you or your spouse (see page) carried on a business in 2000 (other than a business whose expenditures are primarily in connection with a tax shelter) your return for 2000 has to be filed on or before June 15, 2001. ...

A person who is deemed by subsection 96(1.1) to be a member of a partnership, and who may have only a remote connection with the partnership, is nevertheless to be viewed as carrying on the business by virtue of subsection 96(1.6). ...

Paragraph 255(b) further provides that Canada includes the seas and airspace above those submarine areas in respect of any activities carried on in connection with the exploration for or exploitation of the said minerals, petroleum, natural gas or hydrocarbons. ...

Under these guidelines, an Indian's employment income will usually be exempt from income tax in any of the following situations: (a) when at least 90% of the duties of an employment are performed on a reserve, (b) when the employer is resident on a reserve and the Indian lives on a reserve, (c) when more than 50% of the duties of an employment are performed on a reserve and the employer is resident on a reserve, or the Indian lives on a reserve, (d) when the employer is resident on a reserve and the employer is: (i) an Indian band which has a reserve, (ii) a tribal council representing one or more Indian bands which have reserves, or (iii) an Indian organization controlled by one or more such bands or tribal councils, if the organization is dedicated exclusively to the social, cultural, educational, or economic development of Indians who for the most part live on reserves, and the duties of the employment are in connection with the employer's non- commercial activities carried on exclusively for the benefit of Indians who for the most part live on reserves. ...

The whole amount of such losses will be disallowed as personal or living expenses (paragraph 18(1)(h)) which are defined in subsection 248(1) as including the expenses of properties maintained by the taxpayer for his or her use or benefit or for that of related persons and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit. ...

Fees or other costs incurred in connection with the proposed acquisition of capital assets when acquired, are to be classed as eligible capital expenditures if the assets are not in fact acquired, perhaps because of an abandonment of the business. ...