Skip to main content
Tax Interpretations
Canadian tax interpretations and transactional implications
Log in/Register
Username or e-mail
*
Password
*
Create new account
Request new password
CAPTCHA
This question is for testing whether or not you are a human visitor and to prevent automated spam submissions.
Search
Search
Home
News of Note
Severed Letters
Words & Phrases
Conferences & Correspondence
Subscribe
Primary tabs
View
Reorder Children
(active tab)
You are here
Home
Income Tax Act
1-20
Section 18
Subsection 18(1)
Paragraph 18(1)(b)
Capital Expenditure v. Expense
Reorder Topics
Error message
Deprecated function
: The each() function is deprecated. This message will be suppressed on further calls in
menu_set_active_trail()
(line
2404
of
/home/devet/subdomain/commercedev/includes/menu.inc
).
Reorder Topics
Name
Capital Asset v. Inventory
Contract Modification
Contract or Option Cancellation
Contract Purchases
Copyright and Licences
Damages
Equipment
Financing Expenditures
Goodwill, Trademarks and Customer Lists
Improvements v. Repairs or Running Expense
Investment Management
Know-How and Training
Lessening of Competition
Marketing Expenditures
Patents or other intangible property
Restrictive Covenants
Shareholder Assistance
Start-Up and Close-Down Expenditures
