Words and Phrases - "special contract"

88
44
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38
31
19
14
74
2
2
32
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25
38
81
3
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2

5 July 2023 External T.I. 2022-0954271E5 F - Retention of books and records

Regarding the meaning of "special contracts or agreements," CRA stated:

Generally speaking, we are of the view that a special contract or agreement is one that includes particular provisions or conditions that are not generally found in a contract or agreement of a similar nature.

Words and Phrases
special contract
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 5800 - Subsection 5800(1) - Paragraph 5800(1)(a) - Subparagraph 5800(1)(a)(iv) generally only the GL rather than ancillary journals or back-up are subject to the extended corporate accounting-record retention period 300