incident to

Summary Under
Tax Topics - Income Tax Act - Section 129 - Subsection 129(4) - Income or Loss
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...

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Words and Phrases
incident to pertains to

IT-73R6 "The Small Business Deduction" 26 March 2002 -- summary under Income of the Corporation for the Year From an Active Business

Reserve claimed against business income is business income when reversed

4. ... If the original gain on the sale of real property was categorized...

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