Section 38.1

Table of Contents

Section 38.1 - Tax-deferred transaction — flow-through shares
Administrative Policy(3)

Administrative Policy

19 January 2018 External T.I. 2017-0683501E5 - Flow-Through Shares

A taxpayer transfers capital property under s. 85(1) to a resource company in consideration for publicly listed common shares (the “Share”) of...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 40 - Subsection 40(12) non-flow through shares can be part of a flow-through share class 308
Tax Topics - Income Tax Act - Section 54 - Exemption Threshold taxpayer with no flow-through shares has no exemption threshold 194

16 October 2012 External T.I. 2012-0437911E5 - Donation of flow-through shares

///?p=13248">5 February 2013 T.I. 2012-0446211E5 is essentially the same): The taxpayer had acquired units in two flow-through share...

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14 May 2012 External T.I. 2011-0426631E5 - Donation of Flow-through Shares

CRA was asked to consider transactions in which a limited partnership holding flow-through shares transferred those shares to a mutual fund...

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