7 October 2016 APFF Roundtable Q. 18, 2016-0652791C6 F - Taxable Canadian property and Part XIII tax -- attach -- Section 119
property must have been TCP continuously from the time of emigration
Section 119
Henry Shew, "Section 119: Flawed Relief from Departure Tax", Canadian Tax Focus, Vol. 6, No. 2, May 2016, p.9 -- attach -- Section 119
8 July 2015 External T.I. 2011-0430021E5 - Section 119 -- attach -- Section 119
Part XIII dividend tax credited against a departure gain on the shares if s. 40(3.7) stop loss
