Fiscal Period

Table of Contents

Cases

Bishay v. MNR, 95 DTC 5619 (FCTD)

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Matthys v. R., 86 DTC 6385 (Ont. D. Ct.)

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See Also

Sybron Canada Ltd. v. The Queen, 99 DTC 878 (TCC)

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Administrative Policy

5 January 1995 Income Tax Technical News, No. 6

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7 September 1994 Memorandum 940625 (C.T.O. "First and Last Taxation Year of a Testamentary Trust")

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25 March 1994 External T.I. 5-932996 -

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93 C.R. - Q. 20

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89 C.R. - Q.40

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89 C.P.T.J. - Q12

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89 C.M.TC - Q.15

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25 July 1989 T.I. (Dec. 89 Access Letter, ¶1064)

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27 July 1989 T.I. (Dec. 89 Access Letter, ¶1065)

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IT-179 "Change of Fiscal Period"

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