Repayment of stolen property

1.30 Gains from theft or embezzlement as well as cash or property received as a result of extortion, blackmail,...

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1.38 … In cases where the allowable loss is already reflected in the reported income or loss of a business, the amount of reported income or...

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1.43 A taxpayer may claim a deduction for a bad debt pursuant to paragraph 20(1)(p) in the year the fraud is discovered to the extent that...

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1.1 For tax purposes, section 3 brings into income a taxpayer's income from all sources inside or outside of Canada, whether or not the...

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Lottery Schemes

1.17 Paragraph 40(2)(f) specifies that no taxable capital gain or allowable capital loss results from the disposition of a chance...

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1.5 …]S]ometimes individuals receive a voluntary payment or other valuable transfer or benefit by virtue of an office or employment from an...

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