Section 125.4

Subsection 125.4(1) - Definitions

Assistance

Administrative Policy

5 February 1998 T.I. 972953

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Qualified Corporation

See Also

Global Video Inc. v. The Queen, 2008 DTC 2621, 2005 TCC 742 (Informal Procedure)

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Administrative Policy

2012 Ruling 2012-0426581R3 -

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(a) loss shift does not detract from principal business 161

Subsection 125.4(3) - Tax credit

Articles

Bacal, Jadd, Thivierge, "Raised the Curtain for Act II: Tax Shelter Reform and the New Film Tax Credit Regime", 1995 Canadian Tax Journal, Vol. 43, No. 6, p. 1965.

Subsection 125.4(4) - Exception

Administrative Policy

9 July 1998 T.I. 981718

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28 September 1998 T.I. 981975

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