Words and Phrases - "used in ... carrying on business"
8 June 2021 External T.I. 2020-0864051E5 - CEWS - Asset transfer rules
Summary UnderTax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(4.1) - Paragraph 125.7(4.1)(b) - Subparagraph 125.7(4.1)(b)(i)
Ensite applicable in determining whether assets are “used in the course of carrying on business”
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Words and Phrasesused in ... carrying on business