Subsection 124(1) - Deduction from corporation tax
18 October 89 Meeting with Quebec Accountants, Q.8 (April 90 Access Letter, ¶1166)
RC acknowledges that a taxable capital gain realized by a non-resident corporation from the disposition of taxable Quebec property will not be...
Subsection 124(4) - Definitions
Taxable Income Earned in the Year in a Province
85 C.R. - Q.7
RC does not accept a provincial request to change the allocation of taxable income of the provinces until it is satisfied that the provincial...