Section 122.51

Subsection 122.51(1)

Eligible Individual

Paragraph (c)

Subparagraph (c))ii)

Administrative Policy

12 November 2008 External T.I. 2008-0295731E5 F - Supplément remboursable pour frais médicaux

The income, excluding losses, from each business carried on by an individual was required to be at least $2,984 in order to generate a refundable...

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Tax Topics - Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(f) statutory reference to sources of income from businesses did not require netting business loss from 1st partnership against business income from 2nd partnership 79