Small Business Corporation
Martel v. The Queen, 2003 DTC 1187 (TCC) -- attach -- Small Business Corporation
5 October 2012 APFF Roundtable, 2012-0453991C6 F - Action admissible de petite entreprise -- attach -- Small Business Corporation
Quebec partnership also transparent notwithstanding separate patrimony
6 March 2015 Internal T.I. 2014-0549761I7 - Internally generated goodwill & excluded property -- attach -- Small Business Corporation
unpurchased goodwill is taken into account
17 July 2013 External T.I. 2012-0473261E5 F - Actif d'impôts futurs / Future income tax assets -- attach -- Small Business Corporation
tax receivable arising from carryback of NCL is active business asset cf. future tax asset
11 October 2013 APFF Roundtable, 2013-0495631C6 F - Actions admissibles de petites entreprises -- attach -- Small Business Corporation
90% is generally a safe harbour, and in a particular context CRA may accept lower than 90%
13 June 2012 External T.I. 2012-0435351E5 F -- attach -- Small Business Corporation
cheques not yet cashed
Ollenberger v. Canada, 2013 DTC 5064 [at at 5863], 2013 FCA 74 -- attach -- Small Business Corporation
active business included passive business
Hudon v. Canada, 2001 DTC 5630, 2001 FCA 320 -- attach -- Small Business Corporation
Boulanger v. HMQ-Canada, 2004 DTC 6192, 2003 FCA 332 -- attach -- Small Business Corporation
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