Informal Request for ATI Records Previously Released

Organization: Canada Revenue Agency

Year: 2021

Month: September

Request Number: A-2021-130248

Request Summary: All rulings, issued from 2010 onward, pertaining to whether an amount under a program offered, managed, or entered into by Industry Canada constitutes “government assistance” under section 127 of the Income Tax Act or whether such amount is taxable under paragraph 12(1)(x) of the Income Tax Act.

Disposition: Disclosed in part

Number of pages: 14

Date modified: