Summary Tax 3A: Gross income definition
High-level summary on the breakdown of the gross income definition that covers the first 4 weeks of lectures, with reference to income tax act and case law principles regarding what constitutes an amount, cash or otherwise, received, accrued, a resident, the source of income, and amounts of a capital nature. Notes are colour coordinated and easy to understand.
Written for
Document information
- Uploaded on
- January 14, 2022
- Number of pages
- 15
- Written in
- 2021/2022
- Type
- Summary
Subjects
- gross income
- amount
- cash or otherwise
- received by
- resident
- case law
- source
-
accrued
-
capital nature
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