Joint Committee, "Response to Green case", 19 January 2018 Joint Committee Submission to Finance respecting the Green case

Summary Under
Tax Topics - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(e)

Suggested response to Green

Whether Finance chooses to respond to Green by providing that all portions of s. 96 apply to partnerships where they...

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Summary Under
Tax Topics - Income Tax Act - Section 40 - Subsection 40(3.12)

Desirability of extending relief from negative ACB gains

Although s. 40(3.12) is intended to address the problem of negative ACB arising from...

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