Gagnon v. R., 99 DTC 845, [1999] 4 CTC 2426 (TCC) -- summary under Paragraph 20(1)(m)

By services, 28 November, 2015

Bowman TCJ. accepted an agreement of both parties to have a lump sum received by the taxpayer (the proprietor of a software development proprietorship) recognized over a period of five years pursuant to ss.12(1)(a) and 20(1)(m).

Topics and taglines
Topic
Income Tax Act - s. 20(1)(m)
Tagline
software receipt amortized
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336155
Extra import data
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