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