Search - "Contribution of Property"

Because the Trust received a contribution of property from a Canadian resident (Mrs. ...

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. ...