Net Income Stabilization Account

Administrative Policy

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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Locations of other summaries Wordcount
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

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