Subsection 148.1(1) - Definitions
Subsection 148.1(2) - Exemption for eligible funeral arrangements
9 February 2015 External T.I. 2013-0480881E5 F - Disposition of Eligible Funeral Arrangement Contracts
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|Tax Topics - Income Tax Act - Section 14 - Subsection 14(5) - Cumulative Eligible Capital||proceeds on disposition of funeral home business||47|