Administrative Policy
4 April 2016 Internal T.I. 2016-0625241I7 F - Application of section 207.31
A Canadian municipality now wishes to dispose of ecologically sensitive land to a real estate developer, which had donated the property to it more...
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Tax Topics - Income Tax Act - 101-110 - Section 110.1 - Subsection 110.1(1) - Paragraph 110.1(1)(d) | tax on subsequent disposition irrespective of deduction claimed | 73 |