Eligible Capital Property

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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81 C.R. - Q.6

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