Contracts

Table of Contents

See Also

Bergeron v. The Queen, 2013 DTC 1081 [at 450], 2013 TCC 13

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 42 did not apply to fees 113

Aallcann Wood Suppliers Inc. v. The Queen, 94 DTC 1475 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.1) 52

Administrative Policy

30 March 1994 T.I. 940757 (C.T.O. "Player Contracts - Proceeds of Disposition")

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7 February 1992 TI (Tax Window, No. 16, p. 19, ΒΆ1739)

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Articles

Ian Gamble, "Income from a Business or Property: General Principles and Current Issues", 2014 Conference Report, Canadian Tax Foundation, 5:1-32

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