Words and Phrases - "written agreement"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

19 April 2001 Internal T.I. 2001-0069067 F - PENSION ALIMENTAIRE ACCORD ECRIT

Summary Under
Tax Topics - Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount
submitted documents were not a written agreement

In finding that the submitted documents did not constitute a “written agreement,” the Directorate stated:

[N]one of the documents submitted...

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Words and Phrases
written agreement

20 January 2022 Internal T.I. 2021-0877511I7 - CERS- Written Agreement

Summary Under
Tax 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...

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Words and Phrases
written agreement
Locations of other summaries Wordcount
Tax Topics - General Concepts - Effective Date agreement to lease entered into before cut-off date complied if it contained the essential binding terms 170