Section 181

Subsection 181(1) - Definitions

Long-Term Debt

Administrative Policy

2 August 1991 T.I. (Tax Window, No. 7, p. 20, ¶1384)

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Reserves

Administrative Policy

6 December 2000 External T.I. 2000-0056245 - DEFERRED INCOME TAXES

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27 July 2000 Internal T.I. 2000-0037177 - TEMPORARY AND PERMANENT WRITE DOWNS PART 1.3

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93 A.P.F.F. Round Table, Q.16

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Subsection 181(3) - Determining values and amounts

Cases

Canada v. Bombardier Inc., 2012 DTC 5088 [at 7005], 2012 FCA 46

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Canada (Attorney General) v. Ford Credit Canada Ltd., 2007 DTC 5431, 2007 FCA 225

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See Also

Gaz Métro inc. c. Agence du revenu du Québec, 2017 QCCQ 3664

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Words and Phrases
released

Ford Credit Canada Limited v. The Queen, 2006 DTC 3424, 2006 TCC 441

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Royal Trustco v. The Queen, 2001 DTC 52 (TCC)

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Autobus Thomas Inc. v. The Queen, 99 DTC 259 (TCC)

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Oerlikon Aérospatiale Inc. v. The Queen, 97 DTC 962 (TCC), aff'd 99 DTC 5318 (FCA)

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The Queen v. Consumers' Gas Co. Ltd., 87 DTC 5008, [1987] 1 CTC 79 (FCA)

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Words and Phrases
reflected
Locations of other summaries Wordcount
Tax Topics - General Concepts - Accounting Principles 35
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) assessment is of dollar amount 87

Administrative Policy

Income Tax Technical News, No. 18, 16 June 2000

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19 January 2009 Internal T.I. 2008-0305241I7 F - Impôt de la partie I.3 et PCGR

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2 August 2001 External T.I. 2001-008593 -

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3 July 2001 Internal T.I. 2001-0078917 - PARTNERSHIPS AND OVERDRAFTS PART 1.3

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6 November 2000 Internal T.I. 2000-0050847 - DEEP DISCOUNT DEBT PART 1.3 TAX

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IT-532 "Income Tax Act, Part I.3 - Tax on Large Corporations"

9 February 1999 External T.I. 9808995 - LCT ON NON-RESIDENT CORPORATIONS

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Tax Topics - Income Tax Regulations - Regulation 8601 28

10 February 1997 Internal T.I. 9701277 - PURCHASE AND SALE AGREEMENT - PART I.3

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29 April 1997 Issue Statement 971054

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8 July 1996 Internal T.I. 9617717 - LEVERAGED LEASES AND PREPAID PENSION - PART I.3

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22 February 1996 Internal T.I. 9604507 - PART I.3 - CAPITAL LEASES & CONDITIONAL SALES AGREEMENTS

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1996 Corporate Management Tax Conference Round Table, Q. 6

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(4) 59

31 July 1995 External T.I. 9518505 - PUSH-DOWN ACCOUNTING & PART I.3

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3 June 1994 External T.I. 9406995 - USE OF DIFFERENT ACCOUNTING POLICIES UNDER PART I.3

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10 March 1992 T.I. (Tax Window, No. 17, p. 22, ¶1794)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 181.2 - Subsection 181.2(3) 25

18 November 1991 T.I. (Tax Window, No. 13, p. 16, ¶1597)

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Various T.I. (Tax Window, No. 2, p. 9, ¶1181)

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Articles

R. Ashton, "Leasing: Recent Developments", 1997 Corporate Management Tax Conference Report, c. 11.

Paragraph 181(3)(b)

Subparagraph 181(3)(b)(i)

Administrative Policy

2 May 2017 External T.I. 2016-0663781E5 F - Meaning of retained earnings/calculation of capital

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 181.2 - Subsection 181.2(3) - Paragraph 181.2(3)(a) appraisal increment in acordance with ASPE increased a corporation’s retained earnings 83

21 September 2007 External T.I. 2007-0229191E5 F - Agent de voyages & impôt de la partie I.3

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Tax Topics - Income Tax Act - Section 181.2 - Subsection 181.2(3) - Paragraph 181.2(3)(c) customer advances received by travel agents and reported as deferred revenue in their balance sheets were “advances” 112

Subsection 181(4) - Limitations respecting inclusions and deductions

Administrative Policy

2004 APFF Roundtable Q. 8, 2004-008675 -

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