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Contents General (¶s 1-4) Time of Entitlement (¶s 5-8) Real Property Sales (¶s 9-10) Sale of Shares (¶s 11-18) Reacquisition of Property Sold (¶ 19) General ¶ 1. ... There will be no effect for income tax purposes unless and until the vendor becomes entitled to the sale price. ¶ 10. ... Sale of Shares ¶ 11. The date of disposition of shares sold in stock exchange transactions is discussed in IT-133. ¶ 12. ...

What the "Archived Content" notice means for interpretation bulletins NO: IT-361R3 DATE: February 12, 1996 SUBJECT: INCOME TAX ACT Exemption From Part XIII Tax on Interest Payments to Non-Residents REFERENCE: Subparagraph 212(1)(b)(vii) (also subsection 212(3) of the Income Tax Act, and section 806.2 and subsection 6208(1) of the Income Tax Regulations) Notice-- Bulletins do not have the force of law This document is also available for download in PDF format. ... For this purpose, "payable" is considered to mean accrued and owing. ¶ 2. ... " Bullet (iii) of ¶ 1(e) has been replaced due to the passage of subsection 6208(1) of the Regulations in 1990. ¶ 1(e) clarifies the Department's view regarding convertible obligations and also reflects the definition of "prescribed security" in subsection 6208(1), which applies after December 19, 1986. ...

What the "Archived Content" notice means for interpretation bulletins NO: IT-361R3 DATE: February 12, 1996 SUBJECT: INCOME TAX ACT Exemption From Part XIII Tax on Interest Payments to Non-Residents REFERENCE: Subparagraph 212(1)(b)(vii) (also subsection 212(3) of the Income Tax Act, and section 806.2 and subsection 6208(1) of the Income Tax Regulations) Notice-- Bulletins do not have the force of law This document is also available for download in PDF format. ... For this purpose, "payable" is considered to mean accrued and owing. ¶ 2. ... " Bullet (iii) of ¶ 1(e) has been replaced due to the passage of subsection 6208(1) of the Regulations in 1990. ¶ 1(e) clarifies the Department's view regarding convertible obligations and also reflects the definition of "prescribed security" in subsection 6208(1), which applies after December 19, 1986. ...

What the "Archived Content" notice means for interpretation bulletins NO: IT-407R4 (Consolidated) DATE: See the " Bulletin Revisions " section SUBJECT: INCOME TAX ACT Dispositions of Cultural Property to Designated Canadian Institutions REFERENCE: Paragraph 110.1(1)(c), subparagraph 39(1)(a)(i.1), and the definition of "total cultural gifts" in subsection 118.1(1) (also section 207.3, subsections 118.1(1) to (5), (7.1), and (10), and 161(11), and paragraphs 41(2)(a) and 53(1)(n)) Notice-- Bulletins do not have the force of law This document is also available for download in PDF format. ... Subject to subsection 118.1(7.1) (see ¶ 9 above), there would, however, be an income inclusion if the certified cultural property were a trading asset such as inventory. ¶ 12. ... Tax in Respect of the Disposition of Certain Property by Designated Cultural Institutions ¶ 15. ...

What the "Archived Content" notice means for interpretation bulletins NO: IT-407R4 (Consolidated) DATE: See the " Bulletin Revisions " section SUBJECT: INCOME TAX ACT Dispositions of Cultural Property to Designated Canadian Institutions REFERENCE: Paragraph 110.1(1)(c), subparagraph 39(1)(a)(i.1), and the definition of "total cultural gifts" in subsection 118.1(1) (also section 207.3, subsections 118.1(1) to (5), (7.1), and (10), and 161(11), and paragraphs 41(2)(a) and 53(1)(n)) Notice-- Bulletins do not have the force of law This document is also available for download in PDF format. ... Subject to subsection 118.1(7.1) (see ¶ 9 above), there would, however, be an income inclusion if the certified cultural property were a trading asset such as inventory. ¶ 12. ... Tax in Respect of the Disposition of Certain Property by Designated Cultural Institutions ¶ 15. ...

What the "Archived Content" notice means for interpretation bulletins NO: IT-407R4 (Consolidated) DATE: See the " Bulletin Revisions " section SUBJECT: INCOME TAX ACT Dispositions of Cultural Property to Designated Canadian Institutions REFERENCE: Paragraph 110.1(1)(c), subparagraph 39(1)(a)(i.1), and the definition of "total cultural gifts" in subsection 118.1(1) (also section 207.3, subsections 118.1(1) to (5), (7.1), and (10), and 161(11), and paragraphs 41(2)(a) and 53(1)(n)) Notice-- Bulletins do not have the force of law This document is also available for download in PDF format. ... Subject to subsection 118.1(7.1) (see ¶ 9 above), there would, however, be an income inclusion if the certified cultural property were a trading asset such as inventory. ¶ 12. ... Tax in Respect of the Disposition of Certain Property by Designated Cultural Institutions ¶ 15. ...

Draft legislation released November 30, 1999 is reflected in an italicized note following ¶ 3. ... New ¶s 6 and 7 were formerly the second and third paragraphs of former ¶ 6. ... New ¶s 8 and 9 are former ¶ 8 and 7 respectively. New ¶ 8 was expanded to complete the discussion on the concepts of de jure and de facto control. ...

Draft legislation released November 30, 1999 is reflected in an italicized note following ¶ 3. ... New ¶s 6 and 7 were formerly the second and third paragraphs of former ¶ 6. ... New ¶s 8 and 9 are former ¶ 8 and 7 respectively. New ¶ 8 was expanded to complete the discussion on the concepts of de jure and de facto control. ...

Draft legislation released November 30, 1999 is reflected in an italicized note following ¶ 3. ... New ¶s 6 and 7 were formerly the second and third paragraphs of former ¶ 6. ... New ¶s 8 and 9 are former ¶ 8 and 7 respectively. New ¶ 8 was expanded to complete the discussion on the concepts of de jure and de facto control. ...

New ¶ 2 (former ¶ 3) has been modified to replace the list of section 110 related IT bulletins with a current list of available section 110 deductions. ... New ¶ 7 (second part of former ¶ 5) has been revised to replace the reference to $1,500 with $1,614 which is the applicable amount for 1995. ... New ¶ 9 (former ¶ 6) has been revised to add a reference to the deduction for attendant care expenses. ...