Words and Phrases - "election"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
74
s
85
t
44
u
14
v
8
w
20
y
2
“
1

St. Benedict Catholic Secondary School Trust v. Canada, 2022 FCA 125

Summary Under
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - E
reductions to UCC from previous CCA claims could not be reversed

The taxpayer (the “Trust”) had losses for its 1997 to 2003 taxation years as a result of CCA claimed on its principal asset (a Class 13...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
election designation
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(a) - Revising Claims taxpayer was precluded from changing previous CCA claims 301