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Eligible Capital Property

Table of Contents

Eligible Capital Property

Administrative Policy(2)

Administrative Policy

27 April 1998 External T.I. 9800145 - non-competion agreements, client lists

A lump-sum payment received by the individual shareholder of a corporation upon a sale by that corporation of one of its business divisions and...

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property		59
Tax Topics - Income Tax Act - Section 54 - Capital Property		59

81 C.R. - Q.6

Notwithstanding Rapistan, know-how that is of a capital nature is eligible capital property.

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 84 - Subsection 84(1)		45
Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) - Paragraph 85(1)(e.2)		15
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Shares		46