Current Developments in the Application of Paragraph 149(1)(1) of the Income Tax Act

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Current Developments in the Application of Paragraph 149(1)(1) of the Income Tax Act

This article provides an overview of the law and Canada Revenue Agency’s (“CRA”) positions on the requirements of paragraph 149(1)(1), with an emphasis on several recent technical interpretations.

Authors: David P. Stevens & Faye Kravetz

Published By: The Philanthropist, managing_editor@thephilanthropist.ca

Publication Date: December, 2013

View Current Developments in the Application of Paragraph 149(1)(1) of the Income Tax Act

2020-11-02T23:15:27-05:00December 10, 2013|Economic Prosperity, Resources & Publications, Work & Employment|

Current Developments in the Application of Paragraph 149(1)(1) of the Income Tax Act

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Current Developments in the Application of Paragraph 149(1)(1) of the Income Tax Act

Current Developments in the Application of Paragraph 149(1)(1) of the Income Tax Act

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