Paragraph 8000(a)
Administrative Policy
15 December 2014 External T.I. 2014-0548041E5 - Leasing Properties
Logging trucks were designed for logging (entailing heavy duty use on dirt and gravel logging roads) and not for highway freight haulage and with...
Subsection 8300(1)
Individual Pension PLan
Administrative Policy
11 May 2017 Internal T.I. 2016-0665931I7 - Related to participating employer
In Scenario 1, Individuals A and B are related, and each owns 50 common shares of their employer (the “Employer”), which is a participating...