Words and Phrases - "year"

a
89
b
44
c
86
d
56
e
43
f
31
g
20
h
15
i
77
j
2
k
2
l
32
m
57
n
29
o
40
p
82
q
3
r
78
s
95
t
47
u
16
v
10
w
23
y
2

Kathleen B Helliwell v. Minister of National Revenue, [1985] 2 CTC 2188, 85 DTC 491

Summary Under
Tax Topics - Income Tax Act - Section 104 - Subsection 104(19)
dividends were received by the trust beneficiary when actually received by the trust in 1981 rather than 1982 when the trust taxation year (for which a s. 104(19) designation was made) ended

The taxpayer was an income beneficiary of two trusts with taxation year ends of April 30 and October 31, respectively. Before December 31, 1981,...

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Words and Phrases
year

22 May 2007 External T.I. 2007-0228611E5 F - Crédit pour la création d'emplois pour apprentis

Summary Under
Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Eligible Apprentice
year means 12 months/”contract” for apprentice can be the collective agreement

In the construction industry, a year of apprenticeship means 2,000 hours of work which might not necessarily be reached within a 12-month period. ...

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Words and Phrases
year contract

30 April 2008 External T.I. 2007-0257041E5 F - Crédit pour la création d'emplois d'apprentis

Summary Under
Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Eligible Apprentice
industry concept of 2000 hours per apprenticeship “year” was inapplicable

After noting that under the then-current definition, the term "eligible apprentice" referred to an individual who is employed in a prescribed...

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Words and Phrases
year
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Interpretation Act - Section 37 - Subsection 37(1) “year” refers to any 12-month period 133