30 June 2016 External T.I. 2015-0583561E5 F - Déduction pour gain en capital - contamination
Under the AgriInvest program (and the similar Agri-Québec program), if a farmer contributes up to 1% of his allowable net sales (or $15,000, if...
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|Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1.1)||AgriInvest accounts do not affect qualification of family farm or fishing corporations||107|
|Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Share of the Capital Stock of a Family Farm or Fishing Corporation||AgriInvest accounts do not taint family farm or fishing corporations||115|