17 February 1992 T.I. 920014 (March 1993 Access Letter p. 86, ¶C248-127; Tax Window, No. 16, p. 18, ¶1753) -- summary under Small Business Corporation

If more than 50% of an asset is used in an active business, the asset will be considered to be used principally in an active business.

Topics and taglines
Topic
Income Tax Act - s. 248(1) - Small Business Corporation
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
319498
Words and phrases
principally
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
344221
Extra import data
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