The Resource Is the sale of depreciable property capital or income in Canada?

Is the sale of depreciable property capital or income in Canada?

Label
Is the sale of depreciable property capital or income in Canada?
Title
Is the sale of depreciable property capital or income in Canada?
Creator
Subject
Language
eng
Summary
This article looks at a recent decision of the Tax Court of Canada (CAE Inc v The Queen) which raises the question of whether a gain realized on the disposition of depreciable property can give rise to income under Canada's Income Tax Act (ITA). It also highlights a persisting deficiency in the current capital cost allowance scheme under the ITA
Citation source
In: Tax notes international. - Falls Church. - Vol. 66 (2012),
http://library.link/vocab/creatorName
MacArthur, C.D
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • case law
  • capital cost allowance system
  • income classification
Label
Is the sale of depreciable property capital or income in Canada?
Instantiates
Publication
Label
Is the sale of depreciable property capital or income in Canada?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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