Words and Phrases - "principally"

67
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22
13
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22
39
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26 July 2010 External T.I. 2010-0364721E5 F - Revenus de bien et d'entreprise

rental property restriction rule applies to business properties as well/"principally" references over 50% of the time
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Words and Phrases
principally
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(12) bed and breakfast operation was business rather than property source (and thus subject to s. 18(12) limitation) since more than normal essential services provided 158
Tax Topics - Income Tax Act - Section 3 - Business Source/Reasonable Expectation of Profit reduction of personal expenses is not the pursuit of profit 91

Gestions Calce Ltée v. Agence du revenu du Québec, 2019 QCCQ 7377

departure from written terms of lease to find that a rental property was used principally in the active business of a related person
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Words and Phrases
principally
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Former Business Property property was used more than 50% in active business of related lessee given actual use (in excess of written lease terms) 321

11 February 2014 External T.I. 2014-0517611E5 F - Actions d'une société agricole familiale

"principally" refers to the majority of years, so that active farming by deceased father could qualify shares, transferred years' thereafter, by passive child
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Words and Phrases
principally

17 February 1992 T.I. 920014 (March 1993 Access Letter p. 86, ¶C248-127; Tax Window, No. 16, p. 18, ¶1753)

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Words and Phrases
principally

12 January 1993 T.I. 923151 (November 1993 Access Letter, p. 503, ¶C109-154)

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Words and Phrases
principally