Section 128

Subsection 128(1) - Where corporation bankrupt

Administrative Policy

24 July 2013 External T.I. 2012-0455801E5 - Trustee in bankruptcy

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Income Tax Technical News, No. 8, 30 September 1996 "Bankrupt Corporation - Change of Fiscal Period"

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25 July 1995 T.I. 950949 (C.T.O. "Fiscal Period of a Bankrupt Corp")

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16 January 1992 T.I. (Tax Window, No. 15, p. 10, ¶1703)

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10 December 1990 TI (Tax Window, Prelim. No. 2, p. 20, ¶1065)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Effective Date 31

10 September 1990 Memorandum (Tax Window, Prelim. No. 1, p. 8, ¶1010)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 28 - Subsection 28(1) 9

Subsection 128(2) - Where individual bankrupt

Cases

Canada v. Marchessault, 2008 DTC 6496, 2007 FCA 345

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See Also

Sinnott v. The Queen, 2000 DTC 2459 (TCC)

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Administrative Policy

16 May 1994 Memorandum 940229 (C.T.O. "RRSP Withdrawal by Trustee of an Insolvent Person")

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Paragraph 128(2)(a)

Administrative Policy

8 March 2016 Internal T.I. 2015-0614421I7 - Returns filed or amended by bankrupt taxpayer

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Subsection 152(4.2) CRA not precluded from acting on otherwise-valid s. 152(4.2) requests by bankrupt individual 199

Paragraph 128(2)(f)

Administrative Policy

29 October 2015 External T.I. 2015-0589051E5 F - Pension income splitting and bankruptcy

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 60.03 - Subsection 60.03(1) - Split-Pension Amount election available where pensioner or pension trnasferee is bankrupt/apportionment of split-pension amount 217

Subsection 128(3)

See Also

Egard v. The Queen, 94 DTC 1232 (TCC)

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