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In the case of a member of the Canadian partnership which is a trust, see ¶ 18 above. ¶ 20. ... See ¶ 7 of this bulletin. Increase pool by 3/4 of EC expenditure. See ¶ 7 of this bulletin. ... See ¶ 9 of this bulletin. Decrease pool by EC amount = 3/4 × (taxpayer's total proceeds less outlays and expenses). ...

For further comments where there is an amalgamation or a winding-up, see ¶ 22. ¶ 3. ... Partnerships ¶ 23. Subsections 44(1), 14(6) and 13(4) apply to a partnership if the requirements outlined in ¶ 2 are met. ... Adjustment Resulting from the Replacement of the Former Property- Examples ¶ 26. ...

For further comments where there is an amalgamation or a winding-up, see ¶ 22. ¶ 3. ... Partnerships ¶ 23. Subsections 44(1), 14(6) and 13(4) apply to a partnership if the requirements outlined in ¶ 2 are met. ... Adjustment Resulting from the Replacement of the Former Property- Examples ¶ 26. ...

For further comments where there is an amalgamation or a winding-up, see ¶ 22. ¶ 3. ... Partnerships ¶ 23. Subsections 44(1), 14(6) and 13(4) apply to a partnership if the requirements outlined in ¶ 2 are met. ... Adjustment Resulting from the Replacement of the Former Property- Examples ¶ 26. ...

Listed property: Shares-- Fair market value $ 9,000 Land-- Fair market value $ 41,000 Less: Mortgage on the land 10,000-------- Net fair market value of the land 31,000-------- Net fair market value of listed property $ 40,000 ===== Capital gain or loss: Shares-- Fair market value $ 9,000 Adjusted cost base to the deceased 6,000-------- Capital gain $ 3,000 ===== Land-- Fair market value $ 41,000 Adjusted cost base to the deceased 30,000-------- Capital gain $ 11,000 ===== The deemed disposition rules in subsection 70(5) apply to the capital properties so listed and, in this example, the total capital gain before any reduction under subparagraph 70(7)(b)(iii) (see ¶ 21 below) is $14,000 ($3,000 + $11,000). ¶ 21. ... ¶s 17 and 18 contain the same information as ¶s 3 and 4, respectively, of IT-207R. ¶ 19 is ¶ 5 of IT-207R, except that a new example of when a spouse trust cannot be "untainted" has been added. ¶ 20 replaces ¶ 6 of IT-207R and reflects relevant Bill C-92 amendments to subsections 70(5) and (7). ... ¶s 23 and 24 contain the same information as ¶s 9 and 10, respectively, of IT-207R. ¶ 25 replaces ¶ 11 of IT-207R and reflects the deletion by Bill C-92 of the references to "specified" properties from subsection 70(7). ¶ 26 contains the same information as ¶ 12 of IT-207R and ¶ 9 of IT-305R3. ¶ 27 contains the same information as ¶ 15 of IT-207R. ¶ 28 replaces ¶ 13 of IT-207R. ...

Listed property: Shares-- Fair market value $ 9,000 Land-- Fair market value $ 41,000 Less: Mortgage on the land 10,000-------- Net fair market value of the land 31,000-------- Net fair market value of listed property $ 40,000 ===== Capital gain or loss: Shares-- Fair market value $ 9,000 Adjusted cost base to the deceased 6,000-------- Capital gain $ 3,000 ===== Land-- Fair market value $ 41,000 Adjusted cost base to the deceased 30,000-------- Capital gain $ 11,000 ===== The deemed disposition rules in subsection 70(5) apply to the capital properties so listed and, in this example, the total capital gain before any reduction under subparagraph 70(7)(b)(iii) (see ¶ 21 below) is $14,000 ($3,000 + $11,000). ¶ 21. ... ¶s 17 and 18 contain the same information as ¶s 3 and 4, respectively, of IT-207R. ¶ 19 is ¶ 5 of IT-207R, except that a new example of when a spouse trust cannot be "untainted" has been added. ¶ 20 replaces ¶ 6 of IT-207R and reflects relevant Bill C-92 amendments to subsections 70(5) and (7). ... ¶s 23 and 24 contain the same information as ¶s 9 and 10, respectively, of IT-207R. ¶ 25 replaces ¶ 11 of IT-207R and reflects the deletion by Bill C-92 of the references to "specified" properties from subsection 70(7). ¶ 26 contains the same information as ¶ 12 of IT-207R and ¶ 9 of IT-305R3. ¶ 27 contains the same information as ¶ 15 of IT-207R. ¶ 28 replaces ¶ 13 of IT-207R. ...

" For a list of other related bulletins, see ¶ 22 below. Discussion and Interpretation Meaning of "Inventory" ¶ 1. ... New subsection 10(10) has the same application date as new subsection 10(1.01) (see the above comments for new ¶ 4). ¶ 6 contains information from former ¶ 4. ... The Queen, 92 DTC 6023, [1992] 1 CTC 15. ¶ 22 (former ¶ 18) has been expanded to include other bulletins that may be of interest to the reader. ...

" For a list of other related bulletins, see ¶ 22 below. Discussion and Interpretation Meaning of "Inventory" ¶ 1. ... New subsection 10(10) has the same application date as new subsection 10(1.01) (see the above comments for new ¶ 4). ¶ 6 contains information from former ¶ 4. ... The Queen, 92 DTC 6023, [1992] 1 CTC 15. ¶ 22 (former ¶ 18) has been expanded to include other bulletins that may be of interest to the reader. ...

For more information on designated sports and recreational activities, contact the Nova Scotia Department of Health Promotion and Protection (read the section called " For more information "). ... To claim the credit, get Form T2036, Provincial or Territorial Foreign Tax Credit, from the CRA’s Web site or by contacting us (see the section called " For more information "). ... To claim the credit, get Form T1285, Nova Scotia Equity Tax Credit, from the CRA’s Web site or by contacting us (see the section called " For more information "). ...

For more information on designated sports and recreational activities, contact the Nova Scotia Department of Health Promotion and Protection (read the section called " For more information "). ... To claim the credit, get Form T2036, Provincial or Territorial Foreign Tax Credit, from the CRA’s Web site or by contacting us (see the section called " For more information "). ... To claim the credit, get Form T1285, Nova Scotia Equity Tax Credit, from the CRA’s Web site or by contacting us (see the section called " For more information "). ...