Words and Phrases - "reserve"

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15 April 2003 Internal T.I. 2002-0176687 F - IMPOT DES GRANDES SOCIETES AVANCES

prepaid revenues deducted under s. 20(6) were not a reserve

Customers of the corporation paid for services in advance, which the corporation showed as a liability on its balance sheet but deducted as a...

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Words and Phrases
reserve
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 181.2 - Subsection 181.2(3) - Paragraph 181.2(3)(b) prepaid revenues were an “advance” 132

28 January 2021 Internal T.I. 2019-0817641I7 - Acquisition of rights to pension surplus

CRA finds that the purchase price of a business allocated to the actuarial surplus for a defined benefit plan was a non-deductible capital expenditure

A portion of the purchase price paid for the acquisition of a business of the Seller by the Purchaser was allocated to the actuarial surplus in a...

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Words and Phrases
goodwill reserve
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(e) purchased actuarial surplus was a reserve 195
Tax Topics - Income Tax Act - Section 78 - Subsection 78(4) s. 78(4) exclusion would apply to the purchase of actuarial surplus 191
Tax Topics - Income Tax Act - Section 13 - Subsection 13(35) purchased actuarial surplus was not deemed goodwill under s. 13(35) 222

Fèdèration des Caisses Populaires Desjardins, 2000 DTC 1585 (TCC), rev'd on second (statutory contribution) issue 2002 DTC 7413 (FCA)

The employees of the taxpayer earned vacation leave during a reference period running from May 1 to April 30 each year. When they took their...

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Words and Phrases
provision reserve

Leonard v. The Queen in Right of British Columbia, [1984] 4 WWR 37 (BCCA)

The reference in s. 87(b) to a "reserve" does not include surrendered lands.

It was stated, obiter, with respect to s. 87(a) that a band "is...

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Words and Phrases
reserve