juris

Section 52: Income received in anticipation

Income Tax Act · PART IV: CORPORATE TAXATION

consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

52. Income received in anticipation Section 12 shall apply in all respects to a company as it applies to an individual.

Ask juris about this section Official source

Questions this section answers