Words and Phrases - "normally"

a
86
b
44
c
76
d
50
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
89
t
46
u
15
v
9
w
23
y
2

Income Tax Folio S4-F3-C2, Provincial Income Allocation, 30 January 2024

Summary Under
Tax Topics - Income Tax Regulations - Regulation 402 - Subsection 402(7)

Meaning of “normally”

2.63 The term normally is not defined for the purposes of subsection 402(7) of the Regulations. It is the CRA’s view...

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Words and Phrases
normally

S4-F15-C1 - Manufacturing and Processing

Summary Under
Tax Topics - Income Tax Regulations - Regulation 402 - Subsection 402(7)

Application of "normally"

1.27 ... The term normally means commonly, usually, or under normal or ordinary conditions. It would apply in cases...

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Words and Phrases
normally
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profits 357
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (a) 70
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (b) 42
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (d) 49
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (h) 91
Tax Topics - Income Tax Regulations - Regulation 5201 - Paragraph (a) 104
Tax Topics - Income Tax Regulations - Regulation 5202 47
Tax Topics - Income Tax Regulations - Regulation 5202 - Adjusted Business Income 38
Tax Topics - Income Tax Regulations - Regulation 5202 - Cost of Labour 332
Tax Topics - Income Tax Regulations - Regulation 5202 - Rental Cost 113
Tax Topics - Income Tax Regulations - Regulation 5202 - Cost of capital 138
Tax Topics - Income Tax Regulations - Regulation 5202 - Qualified Activities 266
Tax Topics - Income Tax Regulations - Regulation 5200 89
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 320

S4-F15-C1 - Manufacturing and Processing

Summary Under
Tax Topics - Income Tax Regulations - Regulation 5202 - Cost of Labour

1.25 ... The simplest method generally will be an analysis of the T4 slips. ... This will also be acceptable for many corporations whose tax years...

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Words and Phrases
normally
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profits 357
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (a) 70
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (b) 42
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (d) 49
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (h) 91
Tax Topics - Income Tax Regulations - Regulation 5201 - Paragraph (a) 104
Tax Topics - Income Tax Regulations - Regulation 5202 47
Tax Topics - Income Tax Regulations - Regulation 5202 - Adjusted Business Income 38
Tax Topics - Income Tax Regulations - Regulation 402 - Subsection 402(7) 131
Tax Topics - Income Tax Regulations - Regulation 5202 - Rental Cost 113
Tax Topics - Income Tax Regulations - Regulation 5202 - Cost of capital 138
Tax Topics - Income Tax Regulations - Regulation 5202 - Qualified Activities 266
Tax Topics - Income Tax Regulations - Regulation 5200 89
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 320