Words and Phrases - "sublease"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

14 January 2022 Internal T.I. 2021-0913891I7 - CERS - Sublease

Summary Under
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Qualifying Rent Expense
sublease is generally between sublessor and subtenant, so that landlord consent generally is not required (unless expressly stipulated) for the sublease to take effect

The sublessor and subtenant signed a document prior to October 9, 2020 to sublease the real property at issue. Consent of the landlord was...

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Words and Phrases
sublease
Locations of other summaries Wordcount
Tax Topics - General Concepts - Effective Date a sublease may in fact constitute a lease assignment 196