Words and Phrases - "incident to"
30 September 2004 Internal T.I. 2004-0085051I7 F - Intérêts et indemnité additionnelle
interest on damages relating to lost business was active business income
A construction company sued a supplier for damages to its business suffered as a result of having been supplied the wrong product (including a...
Locations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(c) | indemnity under CCQ Art. 1619 was pre-judgment interest | 213 |
IT-73R6 "The Small Business Deduction" 26 March 2002
Reserve claimed against business income is business income when reversed
4. ... If the original gain on the sale of real property was categorized...