Active Business

Cases

Ollenberger v. Canada, 2013 DTC 5064 [at 5863], 2013 FCA 74

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Canadian Marconi v. R., 86 DTC 6526, [1986] 2CTC 465, [1986] 2 S.C.R. 522

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profits actively managed cash of corporation gave rise to active business income 143
Tax Topics - Statutory Interpretation - Resolving Ambiguity 50

See Also

Hurley Mining Equipment & Services Inc. v. MNR, 89 DTC 403, [1989] 2 CTC 2101 (TCC)

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Administrative Policy

24 August 1992 T.I. (Tax Window, No. 23, p. 15, ¶2162)

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