Regulation 5800

Subsection 5800(1)

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....

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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

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...

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Words and Phrases

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

Regarding the meaning of "special contracts or agreements," CRA stated:

Generally speaking, we are of the view that a special contract or...

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Words and Phrases