Regulation 5800

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....

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Tax Topics - Income Tax Act - Section 230 - Subsection 230(4) relationship between 2-year post dissolution and 6-year hold tests 157