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