Words and Phrases - "written agreement"
20 January 2022 Internal T.I. 2021-0877511I7 - CERS- Written Agreement
Summary UnderTax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Qualifying Rent Expense
a lease could constitute a continuation of an agreement to lease
On June 25, 2020, the taxpayer (“TP”) entered into a binding offer (the letter of understanding, or “LOU”) to lease real property from a...
Words and Phraseswritten agreement
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|Tax Topics - General Concepts - Effective Date||agreement to lease entered into before cut-off date complied if it contained the essential binding terms||170|