Section 22

Subsection 22(1) - Sale of accounts receivable

See Also

Office Overload Co. Ltd. v. MNR, 65 DTC 690 (TAB)

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Administrative Policy

24 October 2017 Internal T.I. 2017-0719531I7 - Section 22 election and carrying on a business

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Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(g) failure of s. 87()2)(g) to deem continuity for s. 22 purposes not fatal 105

12 February 2015 External T.I. 2014-0560491E5 F - Article 22

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27 November 2011 CTF Annual Roundtable Q. 15, 2011-0426271C6 - Subsection 96(3) election

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13 July 1994 T.I. 941020 (C.T.O. "Loans not Acquired in the Ordinary Course ...")

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17 September 1992 T.I. (Tax Window, No. 24, p. 4, ¶2195)

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Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) 13

31 August 1992 T.I. 921342 (April 1993 Access Letter, p. 136 ¶C20-1142)

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30 November 1991 Round Table (4M0462), Q. 14.3 - Sale of Debts (C.T.O. September 1994)

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IT-188R Archived "Sale of Accounts Receivable" 22 May 1984

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IT-206R "Separate Businesses"

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