7 October 2011 Roundtable, 2011-0412041C6 F - Accumulated Profits for 20(1)(c) -- summary under Subparagraph 20(1)(c)(i)

As retained earnings do not include a surplus resulting from a revaluation, an amount added to retained earnings as a result of fair value adjustments under section 1500 of the CICA Handbook (Part II, Private Enterprises) should not be included in accumulated profits.

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Income Tax Act - s. 20(1)(c)(i)
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d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
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