Subsection 128(1) - Where corporation bankrupt
Administrative Policy
24 July 2013 External T.I. 2012-0455801E5 - Trustee in bankruptcy
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
16 January 1992 T.I. (Tax Window, No. 15, p. 10, ¶1703)
10 December 1990 TI (Tax Window, Prelim. No. 2, p. 20, ¶1065)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Effective Date | 33 |
10 September 1990 Memorandum (Tax Window, Prelim. No. 1, p. 8, ¶1010)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 51 | |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | related interpretation provision not referenced | 112 |
See Also
Sinnott v. The Queen, 2000 DTC 2459 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) | 97 |
Administrative Policy
Paragraph 128(2)(a)
Administrative Policy
8 March 2016 Internal T.I. 2015-0614421I7 - Returns filed or amended by bankrupt taxpayer
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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 transferee is bankrupt/apportionment of split-pension amount | 221 |