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. … Capital loss on demolished building 1.83 If a building is demolished without being used for the purpose of gaining or producing income, it would likely not be depreciable property in the purchaser's hands by reason of paragraph 1102(1)(c) of the Regulations. ...

S3-F4-C1- General Discussion of Capital Cost Allowance-- summary under Subsection 43(1) Summary Under Tax Topics- Income Tax Act- Section 43- Subsection 43(1) Non-pro-rata apportionment 1.77 … [T]he pro rata apportionment of the capital cost of a depreciable property would not be reasonable in all circumstances. ...

S3-F4-C1- General Discussion of Capital Cost Allowance-- summary under Section 68 Summary Under Tax Topics- Income Tax Act- Section 68 Categories covered 1.80 … As it pertains to depreciable property, the provisions of section 68 can apply to consideration for: both depreciable and non-depreciable property; depreciable properties included in two or more prescribed classes; or depreciable property and something other than property, such as services, or a restrictive covenant as defined in subsection 56.4(1). ...

The maximum that Jacques can contribute to his RRSP and claim a deduction under paragraph 60(j.1) is $27,000: $2,000 x 12 full or partial years before 1996 plus $1,500 x 2 years before 1989 with no vested benefits $24,000 $ 3,000 Maximum deduction $27,000 During 2016, Jacques contributes $35,000 to his RRSP. ...

. … 1.94 It is the CRA's view that any accrued foreign exchange gain or loss on a foreign currency denominated debt which is extinguished on an amalgamation of the debtor and the creditor and is deemed to be settled by virtue of subsection 80.01(3) will not be realized as a consequence of the amalgamation. ...

S4-F7-C1- Amalgamations of Canadian Corporations-- summary under Subsection 87(9) Summary Under Tax Topics- Income Tax Act- Section 87- Subsection 87(9) allocation of s. 87(9)(c)(ii) excess as parent chooses 1.12 … In general terms, this [s. 87(9)(c)(ii)] additional amount is equal to the amount by which the tax cost of the assets (less liabilities) of the new corporation immediately after the amalgamation (as described in subclause 87(9)(c)(ii)(A)(I)) exceeds the total of the adjusted cost bases to the parent of the shares of the predecessor corporations owned by it immediately before the amalgamation (referred to in this paragraph as the excess). ...

In addition, … either: the return credited to an investment account in respect of the policy (the Return) is determined by reference to the rate of interest on the borrowing or policy loan described in ¶1.88, and the Return would not be credited to the account if the borrowing or policy loan were not in existence; or the maximum amount of an investment account in respect of the policy is determined by reference to the amount of the borrowing or policy loan described in ¶1.88. ...

No other property may be designated as a principal residence for any of those years by the taxpayer (or, for any of those years that are after the 1981 tax year, by the taxpayer or any of the other members of his or her family unit) as discussed in ¶ 2.13- 2.14. ...

. … If an amount of what would otherwise qualify as NBIT for purposes of a foreign tax credit cannot be claimed as such, and dollar-for-dollar tax relief through a reduction to Canadian tax otherwise payable is not obtained, subsection 20(12) provides relief through a deduction in computing income. ...

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