Subsection 127.52(1) - Adjusted taxable income determined
See Also
Peter W. Beare v. Minister of National Revenue, 91 DTC 411, [1991] 1 CTC 2471 (TCC)
The claim of the taxpayer for the capital gains deduction was limited to an amount which would result in a taxable income of nil. The same...
Administrative Policy
4 August 1992 T.I. (Tax Window, No. 23, p. 23, ¶2127)
Where an estate designates under s. 104(27.1) a lump-sum payment received from a DPSP as payable to the spouse of the deceased, and the spouse...
10 May 1991 Memorandum (Tax Window, No. 3, p. 31, ¶1255)
Capital losses of other years should be deducted in computing adjusted taxable income irrespective whether they have been deducted by the taxpayer...
24 January 1991 Memorandum (Tax Window, Prelim. No. 3, p. 9, ¶1105)
Where a taxpayer claims the full deduction for which he is eligible, such amount will be considered to have been deducted for purposes of s....
9 November 89 T.I. (April 90 Access Letter, ¶1183)
The adjustment in s. 127.52(1)(d) for the non-taxable portion of capital gains only applies to capital gains recognized pursuant to sections 38...
Articles
PWC, "Tax Insights: Proposed changes to the alternative minimum tax ─ How will it affect individuals and trusts?", Issue 2023-31, 22 September 2023
Adjusting the ATI calculation
The proposed changes will modify the ATI calculation by adjusting the inclusion rate for certain types of income and...
Balaji (Bal) Katlai, Hugh Neilson, H. Michael Dolson, "AMT and Intergenerational Business Transfers: Planning Challenges", Tax for the Owner-Manager, Vol. 23, No. 4, October 2023, p. 3
Proposed AMT rules undercut the revised s. 84.1 (IBT) rules (p. 3)
- The revised alternative minimum tax (AMT) rules, including increasing the...
Paragraph 127.52(1)(d)
Articles
David Carolin, Nadia Rusak, Manu Kakkar, "AMT: Alternative Minimum Tax Should Be Renamed Additional Massive Tax", Tax for the Owner-Manager, Vol. 25, No. 3, July 2025, p. 8
AMT to a non-resident disposing of TCP (pp. 10-11)
- The preamble to s. 127.5 states that alternative minimum tax (AMT) applies to all individuals...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 127.52 - Subsection 127.52(1) - Paragraph 127.52(1)(j) | 144 |
Paragraph 127.52(1)(j)
Articles
David Carolin, Nadia Rusak, Manu Kakkar, "AMT: Alternative Minimum Tax Should Be Renamed Additional Massive Tax", Tax for the Owner-Manager, Vol. 25, No. 3, July 2025, p. 8
AMT on prescribed-rate loan trusts (pp. 9-10)
- Where a family member with high taxable income has lent money to a trust at the prescribed rate...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 127.52 - Subsection 127.52(1) - Paragraph 127.52(1)(d) | 130 |