Section 11

Table of Contents

Section 11
Subsection 11(1) - Proprietor of business
Administrative Policy(1)
Subsection 11(2) - Reference to “taxation year”
Administrative Policy(1)
Paragraph 11(5)(a)
See Also(1)

Subsection 11(1) - Proprietor of business

Administrative Policy

3 March 1994 T.I. 940429 (C.T.O. "Adventure in the Nature of Trade-Fiscal Period")

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 11(2) - Reference to “taxation year”

Administrative Policy

14 May 1990 T.I. (October 1990 Access Letter, ¶1458)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Paragraph 11(5)(a)

See Also

Crystal Beach Park Limited v. The Queen, 2006 DTC 2845, 2006 TCC 183

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - General Concepts - Onus 47

Navigation