15 October 2013 Internal T.I. 2013-0491951I7 F - Travaux en cours au moment du retrait d'un associé -- attach -- Section 34
no new s. 34 election required if s. 98(6) or (5) applies/election can be made in income reconciliation
Section 34
Brock v. MNR, 91 DTC 1079, [1991] 2 CTC 2121 (TCC) -- attach -- Section 34
20 September 1991 T.I. (Tax Window, No. 9, p. 22, ¶1464) -- attach -- Section 34
25 August 1992 T.I. 921739 (April 1993 Access Letter, p. 136, ¶C20-1143; Tax Window, No. 23, p. 17, ¶2139) -- attach -- Section 34
IT-457R "Election by Professionals to Exclude Work in Progress from Income" under "Meaning of 'Work in Progress'" -- attach -- Section 34
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