Search - "Contribution of Property"
Results 1 - 2 of 2 for "Contribution of Property"
FCTD
Robert Julien Family Delaware Dynasty Trust v. Canada (National Revenue), 2007 FC 1071
Because the Trust received a contribution of property from a Canadian resident (Mrs. ...
FCTD
Harris v. Canada, 2001 FCT 1408
Because subsection 85(1) applies equally to residents and non-residents, so does paragraph 85(1)(i). iii) Subsection 97(2) is a parallel rollover provision designed to accomplish the same tax policy objective as subsection 85(1), except that subsection 97(2) applies to the contribution of property to a partnership. ...