Contract Modification
Table of Contents
Navigation
- Public Transactions
- General Concepts
- Statutory Interpretation
- Income Tax Act
- 1-20
- Section 1Short Title
- Section 2
- Section 3Income for taxation year
- Section 3.1
- Section 4
- Section 5
- Section 6
- Section 7
- Section 8
- Section 9
- Section 10
- Section 11
- Section 12
- Section 12.2
- Section 13
- Section 14
- Section 15
- Section 15.1
- Section 16
- Section 16.1
- Section 17
- Section 17.1
- Section 18
- Subsection 18(1)General limitations
- Paragraph 18(1)(a)General limitation
- Paragraph 18(1)(b)Capital outlay or loss
- Capital Expenditure v. Expense
- Actuarial Surplus
- Capital Asset v. Inventory
- Concessions and Licences
- Current expense vs. capital acquisition
- Contract Modification
- Contract or Option Cancellation
- Contract Purchases or Prepayments
- Copyright and Licences
- Damages
- Equipment
- Financing Expenditures
- Goodwill, Trademarks and Customer Lists
- Improvements v. Repairs or Running Expense
- Know-How and Training
- Lessening of Competition
- Marketing Expenditures
- Oversight or Investment Management
- Patents or other intangible property
- Restrictive Covenants
- Shareholder Assistance
- Start-Up and Close-Down Expenditures
- Capital Loss v. Loss
- Eligible Capital Expenditure v. Expense
- Capital Expenditure v. Expense
- (c)-(r)
- (2)-(13)
- Subsection 18(1)General limitations
- Section 18.1
- Section 18.2
- Section 18.5
- Section 19
- Section 19.01
- Section 19.1
- Section 20
- Section 20.01
- Section 20.1
- Section 20.2
- Section 20.3
- 21-40
- 41-60
- 61-80
- 81-100
- 101-110
- 111-120
- 121-130
- 131-140
- 141-160
- 161-180
- 181-200
- 201-220
- 221-240
- 241-260
- 261-273
- 1-20
- Income Tax Regulations
- Income Tax Application Rules
- Excise Tax Act
- Other Legislation/Constitution
- Treaties