For the criteria to help you determine if your case is sufficiently likely to result in income...but also you could have a valuation of the lower of cost or market.
On November 2nd, 2017. See this statement in context.
On November 2nd, 2017. See this statement in context.
Senior Legislative Chief, Legislative Review, Tax Legislation Division, Tax Policy Branch, Department of Finance
For the criteria to help you determine if your case is sufficiently likely to result in income...but also you could have a valuation of the lower of cost or market.
See context to find out what was said next.