Douglas S. Ewens, Michael J. Flatters, "Toward a more Coherent Theory of Dispositions", 1995 Canadian Tax Journal, Vol. 43, No. 5, p. 1377

Summary Under

Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition

Discussion of the realization principle.

Summary Under

Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property

Discussion of the realization principle.

Summary Under

Tax Topics - Income Tax Act - Section 9 - Timing

Discussion of the realization principle.

• Email this Content