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

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
52
n
25
o
38
p
79
q
2
r
74
s
86
t
44
u
14
v
8
w
20
y
2
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1

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