Section 207.05

Subsection 207.05(2)

See Also

Hunt v. The Queen, 2018 TCC 193

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 207.06 - Subsection 207.06(2) Minister must consider the three s. 207.06(2) criteria 149
Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 91 - Subsection 91(3) 100% TFSA advantage tax did not infringe provincial property-and-civil-rights power 212
Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 53 CRA’s discretion to waive tax does not render the tax unconstitutional 151

Administrative Policy

Subsection 207.05(4) - Transitional rule

Administrative Policy

28 May 2014 External T.I. 2013-0486111E5 F - RRSP, prohibited investment

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(1) - Advantage no advantage on s. 51 exchange 83
Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(13) s. 51 exchange of transitional prohibited property does not trigger s. 207.04(1) tax 108