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 |