15 August 1990 T.I. 900372

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Summaries

Summary Under

13(5) transfer where business-use buildings become rental properties

may also be listed as 1990-277

Company A uses several buildings in an operating business, then later incorporates a subsidiary, transfers its real estate to the subsidiary on a...

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Summary Under

13(5) applies to move to separate class upon becoming a ental property

Company A owns several properties, comprising buildings acquired after 1971 for more than $50,000 and all included in Class 3, and land, which are...

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