Words and Phrases - "revenue"

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21 September 2020 External T.I. 2020-0855831E5 - CEWS - qualifying revenue

recognition of qualifying revenue based on an inflow requirement

S. 125.7(4) requires that qualifying revenue of an eligible entity generally “be determined in accordance with its normal accounting...

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Words and Phrases
revenue
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(4) the percentage of completion method can be used in computing qualifying revenue, but not marking securities to market 282

Wolf v. The Queen, 2018 TCC 84, aff'd on evidentiary grounds 2019 FCA 283

revenues earned by an individual through an LLC could be included in determining what were his business revenues for services-PE purposes

The taxpayer, an aerospace engineer and a U.S. resident, was hired as an independent contractor for TDM Technical Services, a temporary employment...

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