Subsection 132.1(1) - Amounts designated by mutual fund trust
Articles
Hugh Chasmar, Suzanie Chua, "Reorganizations of Investment Funds", Taxation of Corporate Reorganizations, 49 Canadian Tax Journal, Vol. 49, No. 2, p. 482
Subsection 132.1(2)
Administrative Policy
7 November 2007 Internal T.I. 2007-0253861I7 F - Partie non-imposable du gain en capital
The TSO indicated that the taxpayer had increased that ACB of the taxpayer’s units by the non-taxable portion of capital gains realized on share...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 53 - Subsection 53(2) - Paragraph 53(2)(h) - Subparagraph 53(2)(h)(i.1) - Clause 53(2)(h)(i.1)(B) - Subclause 53(2)(h)(i.1)(B)(I) | s. 53(2)(h)(i.1)(B)(I) designation does not increase unit ACB | 111 |