Words and Phrases - "surplus"

a
88
b
44
c
78
d
52
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

12 March 2001 Internal T.I. 2000-0037637 F - Partie 1.3 Aide gouvernementale/Surplus

Summary Under
Tax Topics - Income Tax Act - Section 181.2 - Subsection 181.2(3) - Paragraph 181.2(3)(a)
government grants were other surplus

The taxpayer received government grants which were deducted in the capital asset amount shown on its balance sheet. However, a note to the...

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Words and Phrases
surplus
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 181 - Subsection 181(3) grants deducted from carrying value of capital assets and disclosed in the notes were reflected on the balance sheet 98