Section 28

Subsection 28(1) - Farming or fishing business

Cases

Hadler Turkey Farms Inc. v. The Queen, 86 DTC 6013, [1986] 1 CTC 81 (FCTD)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) 61

Pollon v. The Queen, 84 DTC 6139, [1984] CTC 131 (FCTD)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Administrative Policy

26 November 1992 T.I. 923506 (September 1993 Access Letter, p. 411, ¶C20-1161)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt 77

26 May 1992 External T.I. 5-920606 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

11 October 1991 T.I. (Tax Window, No. 11, p. 17, ¶1522)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

5 March 1991 T.I. (Tax Window, No. 1, p. 17, ¶1133)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

10 September 1990 Memorandum (Tax Window, Prelim. No. 1, p. 8, ¶1010)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 128 - Subsection 128(1) 10

28 May 1990 T.I. (October 1990 Access Letter, ¶1488)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

19 September 89 T.I. (February 1990 Access Letter, ¶1103)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Paragraph 28(1)(b)

See Also

Tinhorn Creek Vineyards Ltd. v. The Queen, 2005 TCC 693

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) viticulture and estate winery one business 125

Administrative Policy

22 September 2016 External T.I. 2015-0594721E5 F - Inventory of animal meat

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) meat processing operation included in farming business if incidental 123

Paragraph 28(1)(c)

Administrative Policy

23 September 2014 External T.I. 2013-0509021E5 F - Rajustement obligatoire

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
inventory

Paragraph 28(1)(f)

Administrative Policy

27 June 2018 External T.I. 2018-0745681E5 F - Wind-up of a partnership

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 84 - Subsection 84(3) no s. 84(3) dividend on cancellation of preferred shares of Opco held by partnership on its wind-up into Opco 151
Tax Topics - Income Tax Act - Section 98 - Subsection 98(5) s. 98(5) inapplicable on simultaneous dissolving transfer of partnership interests 156