Innes, "If the Tax Treatment of Accrued Gains on Inventory at Death", Estates and Trust Journal, Vol. 12, 1992, p. 122.

Summary Under

Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(b)

Summary Under

Tax Topics - Income Tax Act - Section 70 - Subsection 70(2)

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