Section 25

Subsection 25(1) - Fiscal period of business disposed of by individual

See Also

Contonis v. The Queen, 95 DTC 511, [1996] 1 CTC 2118 (TCC)

By including in its 1984 income tax return a profit and loss statement for a business for the period of February 1, 1983 to January 31, 1984 that...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(5) 107