23 September 2014 External T.I. 2013-0509021E5 F - Rajustement obligatoire -- summary under Paragraph 28(1)(c)

In the course of confirming its position in 9328315 F, CRA stated (TaxInterpretations translation):

[S]ows or boars which are still in inventory at the end of the fiscal period and which the producer purchased and paid for, could be property held in inventory even if they were not used in the production of piglets.

Likewise, pigs or piglets still in inventory at the end of the year that the producer purchased and paid for could be property held in inventory even if they were not used in the producer’s operation of raising animals.

Topics and taglines
Topic
Income Tax Act - s. 28(1)(c)
Tagline
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
315543
Words and phrases
inventory
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
344560
Extra import data
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