Section 118.9

Table of Contents

Section 118.9 - Transfer to parent or grandparent
See Also(2)
Administrative Policy(1)
Subsection 118.9(4)
Administrative Policy(1)

See Also

Agence du revenu du Québec v. Cristofaro, 2021 QCCA 1025

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Territorial Limits Oceanspan applied to preclude credit transfer from a non-taxpayer 227

Cristofaro v. Agence du revenu du Québec, 2020 QCCQ 1461, rev'd  2021 QCCA 1025

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxpayer individual with no residence or source of income in Quebec nonetheless might be liable for Quebec tax 372

Administrative Policy

15 January 2004 Internal T.I. 2003-0026827 - Non-resident & Tuition & Educations credits

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Subsection 118.9(4)

Administrative Policy

12 April 1995 External T.I. 9417135 - CANADIAN MUTUAL FUND TRUST-NON-RESIDENT

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