Words and Phrases - "progress method"

a
87
b
44
c
77
d
51
e
38
f
31
g
18
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
90
t
46
u
16
v
9
w
23
y
2

5 January 2001 Internal T.I. 2000-0053767 F - IT-92R2 Paragraphe 1

Summary Under
Tax Topics - Income Tax Act - Section 9 - Timing
progress method per IT-92R2 could be used by supplier of kitchen equipment if installed by it pursuant to the building construction plans and title thereto thereupon vested in the building owner

The taxpayer, which manufactured or purchased, and installed stainless steel equipment for general construction and major renovation contracts,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
progress method
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(b) construction holdbacks not receivable until approved for release 164