Administrative Policy
18 September 2025 Roundtable, 2025-1067931C6 - CLHIA 2025 - Q.2 - Deemed Value of Life Insurance and QSBC
As the definition of qualified small business corporation share and small business corporation were not relevant to the determination of whether a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(2.31) - Paragraph 84.1(2.31)(b) - Subparagraph 84.1(2.31)(b)(iii) | application of s. 110.6(15)(a)(i) to ss. 84.1(2.31) and (2.32) | 26 |
| Tax Topics - Income Tax Act - Section 110.63 - Subsection 110.63(1) - Qualifying Canadian Entrepreneur Incentive Property | application of s. 110.6(15)(a)(i) to “qualifying Canadian entrepreneur incentive property” definition | 62 |