Subsection 125.5(1) - Definitions
Eligible production corporation
Administrative Policy
10 November 2014 Internal T.I. 2014-0532801I7 - film or video production services tax credit
In agreeing that the two branches of the "eligible production corporation" test are distinct, the Directorate stated:
whether the production...
Paragraph (d)
Administrative Policy
23 December 2003 External T.I. 2003-0014655 F - article 125.5
Her Majesty in right of a province held more than 50% but less than 90% of all the issued and outstanding shares of Aco (whose taxable income was...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxpayer | province is a “taxpayer” exempt from tax | 194 |