Section 254

See Also

Abrahamson v. MNR, 91 DTC 213 (TCC)

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Administrative Policy

27 January 1994 T.I. 933668 HAA7284-1 (C.T.O. "Pension Plan Wind-up")

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Subsection 254(4)

Cases

Water's Edge Village Estates (Phase II) Ltd. v. Canada, 2002 DTC 7172, 2002 FCA 291

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A cost means original cost 174
Tax Topics - Income Tax Act - Section 96 exploiting modest business asset was sufficient partnership activity 221
Tax Topics - Statutory Interpretation - Resolving Ambiguity 171
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(3) prompt amendment evidenced intent to end anomaly 82