Similar business categories

1.41 …[T]wo businesses will be considered to be similar if they both fall within the same one of the following...

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Meaning of "principally"

1.30 Where property is used in part to earn gross revenue that is rental income and in part to earn income from a...

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Overview of ss. 13(4.2) and (4.3)

1.47 The term former business property includes a property that is the subject of an election under subsection...

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Example of s. 44(2) timing and reduced capital gain where proceeds not fully reinvested

• Example 3 (para. 1.14): The taxpayer’s property with an...

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Preservation of ss. 13 and 44 replacement property rollover

1.49 Paragraph 87(2)(l.3) prevents the deferral rules in sections 13 and 44 from being...

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Preservation of ss. 13 and 44 replacement property rollover

1.50 Similarly, paragraph 88(1)(e.2) prevents the loss of a section 13 or section 44...

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Form of taxpayer election

1.24 A taxpayer must elect to have the replacement property rules apply. The election should be made as follows:

• If the...

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Replacement property can be acquired before disposition

1.5 In general, a replacement property can either be acquired before or after the...

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Replacement property can be acquired at any time after notice of intention to take

1.11 Where … a former property was taken under statutory...

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Reallocation under s. 44(6)

1.18 … [U]nder subsection 44(6), a taxpayer may be permitted to reallocate the POD of a former business property...

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Whether more than one replacement property

1.35 In some situations, it may be necessary to purchase more than one property to replace another...

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