Words and Phrases - "income"

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29 May 2018 STEP Roundtable Q. 5, 2018-0743961C6 - Tax on Split Income

“income” means “revenue,” and incidental property revenue is assimilated to services revenue

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Words and Phrases
income

26 April 2017 IFA Roundtable Q. 7, 2017-0691221C6 - Clause 95(2)(a)(ii)(D)

“income” includes “loss,” but s. 95(2)(a)(ii)(D)(IV)2 inapplicable re an LLC interest that is sold before year end

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Words and Phrases
income

13 January 2014 External T.I. 2013-0512581E5 - Sale of shares of Brazilian corporation

"income" includes taxable capital gains

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Words and Phrases
income

454538 Ontario Ltd. v. MNR, 93 DTC 427 (TCC)

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Mark Resources Inc. v. The Queen, 93 DTC 1004 (TCC)

loss utilization was not income-producing purpose/ gross income test

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Words and Phrases
income
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) 98