11 March 2013 External T.I. 2012-469231E5 F

A disposition by the taxpayer of a building and contiguous land (necessary for the building's use) would have given rise to a terminal loss in the...

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A number of depreciable properties in the same class are transferred to an affiliated person, so that s. 13(21.2)(e)(iii) deems the transferor to...

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