Gross Revenue

Table of Contents

See Also

Williams Gold Refining Co. of Canada v. The Queen, 2000 DTC 1829 (TCC)

The value of services provided by employees of the taxpayer to assist a sister company represented revenues notwithstanding that the amounts...

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Administrative Policy

1 September 2015 Internal T.I. 2013-0507381I7 - Transfer pricing adjustments and gross revenue

CRA considered that an upward adjustment under s. 247(2) to a Canadian resident’s sales proceeds – but not a downward adjustment to its...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) [s. 247(2) increases to gross revenues] 43
Tax Topics - Income Tax Regulations - Regulation 402 - Subsection 402(3) s. 247(2) increases to proceeds (but not downward adjustments to purchase prices) increase gross revenue for provincial allocation purposes 233

31 March 2014 Internal T.I. 2013-0514921I7 - Meaning of "gross revenue" follow-up

Should amounts received or receivable as volume discounts should be included in a corporation's "gross revenue" for purposes of Reg. 402(3)? After...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 402 - Subsection 402(3) meaning of "gross revenue" 266

18 October 2011 External T.I. 2011-0394041E5 F - Fiducie personnelle- revenu brut

S. 110.6(1.3)(b)(i)(A) referenced a basis for a property being considered to be being used in the course of carrying on a farming business in...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 3 capital gains not included in computing income from a source 109

6 January 2004 Internal T.I. 2003-0041431I7 - Meaning of gross revenue

Gross revenue would include foreign exchange gains on income account but would not be reduced by foreign exchange losses; and would include...

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19 May 1994 External T.I. 9405515 - GROSS REVENUE & RECAPTURED DEPRECIATION

Recapture of depreciation does not constitute "gross revenue" for purposes of Regulation 402(3).

15 February 1994 CTF Roundtable, 9335466 - OIL PRODUCT SWAP

Where an oil and gas company does not have inventory readily available at a specific location and, in order to avoid transportation costs, borrows...

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