Accounts receivable cannot be sold under the provisions of ITA 85(1). Question content area bottom Part 1 A. True because accounts receivable are not non-depreciable capital property and do not qualify for ITA 85(1) treatment. B. False because accounts receivable cannot be sold under any provisions of the ITA. C. False because accounts receivable are generally non-depreciable capital property, which qualifies for ITA 85(1) treatment. D. True because accounts receivable can only be sold under the provisions of ITA 22