Bourgeois, "Some Tax Considerations in Real Estate Development and Construction: Soft Costs, Capitalization, Inventory Write-Downs and Characterization of Partnership Income", 1995 Corporate Management Tax Conference Report, c. 4.

Summary Under

Tax Topics - Income Tax Act - Section 18 - Subsection 18(2)

Summary Under

Tax Topics - Income Tax Act - Section 18 - Subsection 18(3.1)

Summary Under

Tax Topics - Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(f)

Includes discussion of whether the characterization of income derived from real estate is affected by the holding of the real estate by a partnership.

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Bourgeois, "Some Tax Considerations in Real Estate Development and Construction: Soft Costs, Capitalization, Inventory Write-Downs and Characterization of Partnership Income", 1995 Corporate Management Tax Conference Report, c. 4.