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...