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Full 2013 Essays

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Difference Among Capital And Income Expenditures Essay
The Tax Courts of Canada allow us three particular tests in distinguishing the between capital and salary expenditures. With these testing that they work with they also have certain considerations that they assess in determining the expenditures are capital as well as the CRA also has specific conditions assisting them to determine the. Firstly, three tests used consist of continuing expense check, Enduring profit or asset test, and underlying purpose or reason test (Ansari,..
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