Subsection 128(1) - Where corporation bankrupt
Administrative Policy
24 July 2013 External T.I. 2012-0455801E5 - Trustee in bankruptcy
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 223 - Subsection 223(11.1) | 112 |
Income Tax Technical News, No. 8, 30 September 1996 "Bankrupt Corporation - Change of Fiscal Period"
25 July 1995 External T.I. 9509495 - FISCAL PERIOD OF A BANKRUPT CORP
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16 January 1992 T.I. (Tax Window, No. 15, p. 10, ¶1703)
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 | 33 |
10 September 1990 Memorandum (Tax Window, Prelim. No. 1, p. 8, ¶1010)
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| 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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| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 49 | |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | related interpretation provision not referenced | 106 |
See Also
Sinnott v. The Queen, 2000 DTC 2459 (TCC)
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| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) | 93 |
Administrative Policy
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 | 211 |
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 | |
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| 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 | 221 |