Section 52: Income received in anticipation
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.
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Questions this section answers
- Does the rule letting me spread advance payments over future years also apply to my company?