Earnout payments taxed under 12(1)(g) In 4432002 Canada Inc. c La Reine, 2022 CCI 101, the corporate taxpayer appealed from CRA reassessments that had included amounts in its income under 12(1)(g) of the Income Tax Act (Canada) and imposed Part III tax liability for excess… Continue reading “Earnout payments taxed under 12(1)(g)”…