Income Tax Regulations (C.R.C., c. 945)
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Regulations are current to 2026-09-30 and last amended on 2026-06-18. Previous Versions
1801 Except as provided in section 1802, for the purpose of computing the income of a taxpayer from a business, all the property described in all the inventories of the business may be valued at its fair market value.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/89-419, s. 1
- SOR/94-686, s. 16(F)
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