Subsection 5800(1)
Administrative Policy
14 June 2013 External T.I. 2012-0461301E5 F - Retention of books and records
In response to a general inquiry respecting the inter-relationship between ITA s. 230(4) and Reg. 5800(1), CRA paraphrased s. 230(4), and Regs....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 230 - Subsection 230(4) | relationship between 2-year post dissolution and 6-year hold tests | 157 |
| Tax Topics - Income Tax Act - Section 230 - Subsection 230(4) - Paragraph 230(4)(a) | generally only the GL rather than ancillary journals or back-up are subject to the extended corporate accounting-record retention period under s. 230(4)(a) | 279 |
Paragraph 5800(1)(a)
Subparagraph 5800(1)(a)(iv)
Administrative Policy
5 July 2023 External T.I. 2022-0954271E5 F - Retention of books and records
Regarding whether the term “summary” in Reg. 5800(1)(a)(iv) refers only to the summary items posted to the general ledger (GL) or requires...
Words and Phrases
summary| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 5800 - Subsection 5800(1) - Paragraph 5800(1)(a) - Subparagraph 5800(1)(a)(v) | special contract is one containing an unusual provision | 51 |
Subparagraph 5800(1)(a)(v)
Administrative Policy
5 July 2023 External T.I. 2022-0954271E5 F - Retention of books and records
Regarding the meaning of "special contracts or agreements," CRA stated:
Generally speaking, we are of the view that a special contract or...
Words and Phrases
special contract| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 5800 - Subsection 5800(1) - Paragraph 5800(1)(a) - Subparagraph 5800(1)(a)(iv) | generally only the GL rather than ancillary journals or back-up are subject to the extended corporate accounting-record retention period | 300 |