Section 11

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")

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

Administrative Policy

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

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Paragraph 11(5)(a)

See Also

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

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