September 3, 2003 (Revised November 23, 2005)
The Canada Revenue Agency's position is that the expression "substantially all" used in the Income Tax Act means 90% or more.
- Summary policy CSP-R05, Business activity
- Income Tax Act, R.S.C. 1985 (5th supp.) c. 1
Report a problem or mistake on this page
- Date modified: