Section 24

Subsection 24(1) - Ceasing to carry on business

Administrative Policy

17 December 2013 External T.I. 2013-0510371E5 F - MCIA / CEC

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25 August 1994 Internal T.I. 7-941102 -

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IT-471R "Merger of Partnerships" under "Goodwill and Eligible Capital Expenditure"

Subsection 24(2) - Business carried on by spouse or common-law partner or controlled corporation

Administrative Policy

21 October 1991 T.I. (Tax Window, No. 12, p. 19, ¶1546)

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