Qualified Environmental Trust
Table of Contents
Navigation
- Public Transactions
- General Concepts
- Statutory Interpretation
- Income Tax Act
- 1-20
- 21-40
- 41-60
- 61-80
- 81-100
- 101-110
- 111-120
- 121-130
- 131-140
- 141-160
- 161-180
- 181-200
- 201-220
- 221-240
- 241-260
- Section 241
- Section 242Officers, etc., of corporations
- Section 244
- Section 245
- Section 246
- Section 246.1
- Section 247
- Section 248
- Subsection 248(1)Definitions
- generalDefinitions
- 10/8 Policy
- Active Business
- Amortized Cost
- Amount
- Annuity
- Assessmen
- Automobile
- Borrowed Money
- Business
- Business Number
- Canadian Resident Partnership
- Common-Law Partner
- Common Share
- Corporation
- Cost Amount
- Death Benefit
- Depreciable Property
- Derivative Forward Agreement
- Disposition
- Dividend
- Dividend Rental Agreement
- Eligible Capital Property
- Eligible Relocation
- Employee
- Employee Benefit Plan
- Employment
- Farming
- Fiscal Period
- Former Business Property
- Graduated Rate Estate
- Gross Revenue
- Group Term Life Insurance Policy
- Income Bond
- Indexed Debt Obligation
- Individual
- International Shipping
- International Shipping
- International Traffic
- Inventory
- Joint Spousal or Common-law Partner Trust
- Legal Representative
- LIA Policy
- Mineral Resource
- Net Income Stabilization Account
- Office
- Pension Fund or Plan
- Person
- Personal or Living Expenses
- Personal Trust
- Prescribed
- Principal Amount
- Private Health Services Plan
- Property
- Qualified Canadian Journalism Organization
- Qualified Environmental Trust
- Recognized Stock Exchange
- Registered Canadian Amateur Athletic Association
- Registered Charity
- Registered Journalism Organization
- Retirement Compensation Arrangement
- Retiring Allowance
- Salary Deferral Arrangement
- Salary or Wages
- Scientific Research & Experimental Development
- Self-Contained Domestic Establishment
- Share
- Shareholder
- Short-Term Preferred Share
- Small Business Corporation
- Specified Financial Institution
- Specified Member
- Specified Shareholder
- Subsidiary Controlled Corporation
- Superannuation or Pension Benefit
- superannuation or pension fund or plan
- Synthetic disposition arrangement
- Synthetic Equity Arrangement
- Tax-Indifferent Investor
- “Tax Treaty”
- Taxable Canadian Property
- Taxable Preferred Share
- Taxation Year
- Taxpayer
- Term Preferred Share
- Treaty-Protected Business
- (2)-(41)
- Subsection 248(1)Definitions
- Section 249
- Section 249.1
- Section 250
- Section 250.1
- Section 251
- Section 251.1
- Section 251.2
- Section 252
- Section 252.2
- Section 253
- Section 253.1Investments in limited partnerships
- Section 254Contract under pension plan
- Section 255
- Section 256
- Section 256.1
- Section 257Negative amounts
- Section 259
- Section 260
- 261-273
- Income Tax Regulations
- Income Tax Application Rules
- Excise Tax Act
- Other Legislation/Constitution
- Treaties