Words and Phrases - "used in ... carrying on business"

a
88
b
44
c
80
d
53
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
77
s
90
t
47
u
16
v
9
w
23
y
2

8 June 2021 External T.I. 2020-0864051E5 - CEWS - Asset transfer rules

Summary Under
Tax 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”

An eligible entity (ACo) acquired from a non-arm’s length corporation (BCo) all machinery, infrastructure, contracts, goodwill, real property,...

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Words and Phrases
used in ... carrying on business