Section 34.1

Subsection 34.1(1) - Additional Business Income

Cases

MacKay v. Canada, 2015 FCA 94, aff'g 2014 DTC 1059 [at 2959], 2014 TCC 33

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Tax Topics - Statutory Interpretation - Ordinary Meaning no relief for "harsh" (timing difference) consequences 74

Administrative Policy

10 September 2014 External T.I. 2014-0522551E5 - Income for retired partner

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Tax Topics - Income Tax Act - Section 96 - Subsection 96(1.1) retroactive effect of agreement to require s. 34.1(1) inclusion 262

11 February 1999 T.I. 980818

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