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It is important that charities set a fair market value on receipts for donated works of art, at the time of donation, by having the art appraised by an independent appraiser, that is, one who does not have a financial connection with the donor, with the charity, or with the art being given. ...

You may hear a beep and experience a normal connection delay. To find information on other subjects, see the Index. ...

You may hear a beep and experience a normal connection delay. Some subjects in this guide relate to a numbered line on the return. ...

You may hear a beep and experience a normal connection delay. To find information on other subjects, see the Index. ...

The Department's view is that where the provisions of subsection 85(3) are otherwise met, its application is not denied only because the partnership has, immediately before the winding-up, money other than money received in connection with the disposition of property to the corporation. ...

Consideration may be received by grantors of options to acquire property or to dispose of property, in connection with the granting, extension, or renewal of such options. ...

For purposes of determining whether the 25% ownership requirement in connection with a share described in 1(c) above is met, an interest in (this applies only after July 13, 1990) or an option on a share should be taken into account. ...

Subsection 85(4) can apply in, but is not restricted to, situations involving a subsection 85(1) election made in connection with a transfer of EC property to a corporation. ... An important difference, however, is that while the rules in subsection 24(2) apply in connection with the pool as a whole, those in subsection 70(5.1) apply in connection with a particular EC property. ... In this connection, number 13 refers to the "control in fact" rule in subsection 256(5.1), which was added to the Act as a result of Bill C-139, applicable for taxation years commencing after 1988. ...

Subsection 85(4) can apply in, but is not restricted to, situations involving a subsection 85(1) election made in connection with a transfer of EC property to a corporation. ... An important difference, however, is that while the rules in subsection 24(2) apply in connection with the pool as a whole, those in subsection 70(5.1) apply in connection with a particular EC property. ... In this connection, number 13 refers to the "control in fact" rule in subsection 256(5.1), which was added to the Act as a result of Bill C-139, applicable for taxation years commencing after 1988. ...

The above limitations on the deduction of carrying charges do not apply in connection with land that can reasonably be considered to have been used in the course of a business other than a land development business carried on in the year by the taxpayer, by virtue of paragraph 18(2)(c), or held primarily for the purpose of gaining or producing income of the taxpayer from the land for the year, by virtue of paragraph 18(2)(d). 2. ... Where the carrying charges incurred are in connection with land acquired as an adventure or concern in the nature of trade, see 12 below. ... (Utility service connection costs are covered in the current version of IT-452.) 14. ...