Summary UnderTax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property Discussion (at pp. 1-20) of the distinction between sales/acquisitions and leases. Summary UnderTax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition Discussion (at pp. 1-20) of the distinction between sales/acquisitions and leases. Email this Content