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Capital Cost AllowancesW J Strain
Deductible ExpensesBruce Verchere
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accepted accounting principles acquired acquisition adjustment amortization amount appear apply arm's length basis business income Canadian Tax Canadian Tax Foundation capital asset capital cost allowance capital gain capital losses capital property cash method claim capital cost Class 14 computing income considered cost allowance claims cost allowance system dealing at arm's decision deductible in computing depreciable property determined disallowed earning eligible capital expenditure fair market value FIFO footnote Frost Manufacturing historical cost included Income Tax Act incurred inflation Interpretation Bulletin inventory valuation investment issue lease leasehold interest LIFO non-resident outlay paid paragraph 20(1 parent corporation particular payable payment period profit provisions purchasing power purpose of gaining question realized reasonable recognize respect result Revenue Canada rules Samuel Frost shareholder sold specific statutory subsection subsidiary supra tax purposes taxable taxation taxpayer taxpayer's income term inventory transaction transfer undepreciated capital cost