5 July 2023 External T.I. 2022-0954271E5 F - Retention of books and records -- summary under Subparagraph 5800(1)(a)(v)

Regarding the meaning of "special contracts or agreements," CRA stated:

Generally speaking, we are of the view that a special contract or agreement is one that includes particular provisions or conditions that are not generally found in a contract or agreement of a similar nature.

Topics and taglines
Topic
Income Tax Regulations - s. 5800(1)(a)(v)
Tagline
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
685707
Words and phrases
special contract
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
685708
Extra import data
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Workflow properties
Workflow state
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