Words and Phrases - "year"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
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
22
y
2

22 May 2007 External T.I. 2007-0228611E5 F - Crédit pour la création d'emplois pour apprentis

Summary Under
Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Eligible Apprentice
year means 12 months/”contract” for apprentice can be the collective agreement

In the construction industry, a year of apprenticeship means 2,000 hours of work which might not necessarily be reached within a 12-month period. ...

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Words and Phrases
year contract

30 April 2008 External T.I. 2007-0257041E5 F - Crédit pour la création d'emplois d'apprentis

Summary Under
Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Eligible Apprentice
industry concept of 2000 hours per apprenticeship “year” was inapplicable

After noting that under the then-current definition, the term "eligible apprentice" referred to an individual who is employed in a prescribed...

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Words and Phrases
year
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Interpretation Act - Section 37 - Subsection 37(1) “year” refers to any 12-month period 133