Regulation 402.1

Administrative Policy

Income Tax Technical News No. 44, 14 April 2011

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Articles

Brian Robson, "Provincial Income Allocation", Canadian Tax Highlights, Vol. 24, No. 8, August 2016, p. 3

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Subsection 402.1(3)

Subsection 402.1(5)

Administrative Policy

2 February 2018 Internal T.I. 2017-0728331I7 - Central paymaster - partnership

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Tax Topics - Income Tax Regulations - Regulation 402 - Subsection 402(6) exclusion from payroll allocated to partners for Reg.402(6) 170

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