Subsection 20(1)

Cases

Hickman Motors Ltd. v. Canada, 97 DTC 5363, [1997] 2 S.C.R. 336

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See Also

Thibeault v. The Queen, 2015 TCC 271

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(17.3) bare boat lease by individual did not qualify as business activity 151

Administrative Policy

22 June 2015 Internal T.I. 2014-0553731I7 - Deduction of Terminal Loss - Wind-up

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(a) property remaining idle after deemed acquisition as depreciable property not a change of use 166
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(14) depreciable property of sub deemed to be depreciable property when acquired by parent 417

5 March 2012 Internal T.I. 2010-0384681I7 - Preamble to subsection 20(1) of the Income Tax Act

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2003 Ruling 2003-001372 -

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7 March 2001 Internal T.I. 2001-007215 -

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2000 Ruling 2000-003896 -

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5 June 1997 Internal T.I. 7-970472 -

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