Summary UnderTax Topics - Income Tax Act - Section 91 - Subsection 91(5) Deficiencies in s. 91(5) (pp. 43:7-43:8): No recognition is provided for FAPI that was taxed in respect of a share while the share was owned by a...The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access. Summary UnderTax Topics - Income Tax Act - Section 93 - Subsection 93(1) Email this Content