Words and Phrases - "directly related"
30 September 2013 Internal T.I. 2012-0439661I7 - Income earmarked for future use & 95(2)(a)(i)
Summary Under
Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(a) - Subparagraph 95(2)(a)(i)funds earmarked for future projects of sister affiliates
A CFA of Canco held funds generated from projects which were owned and operated by FA1, with the funds being "earmarked" for future investment in...
Words and Phrases
directly relatedArmada Equipment Corporation v. The Queen, 2007 DTC 879, 2007 TCC 260 (Informal Procedure)
In finding that fees paid to an accounting firm to file claims for investment tax credits did not qualify as "directly related" to the prosecution...
Words and Phrases
directly relatedLocations of other summaries | Wordcount | |
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Tax Topics - Income Tax Regulations - Regulation 2902 | 90 |