Paragraph 181.4(a)
Administrative Policy
5 February 2003 External T.I. 2003-0183065 F - FASB 143 ET PARTIE 1.3
The FAS 143 US accounting standard would require some businesses to recognize a liability corresponding to the estimated future costs to be...
5 February 2003 External T.I. 2003-0183055 F - PARTIE 1.3 ACTIF UTILISE
After paraphrasing s. 181.4(a), CCRA stated:
[A] future income tax asset of a corporation is not an asset of the corporation "used … or held" by...