Section 38 - Taxable capital gain and allowable capital loss

Paragraph 38(a.1)

Administrative Policy

31 May 2017 External T.I. 2016-0642621E5 - Donation to private foundation

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 69 - Subsection 69(4) implicit finding that s. 69(4) could apply to a gift 58

2015 Ruling 2014-0532201R3 - Corporate reorganization

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 84 - Subsection 84(3) cancellation of upstream shareholding on s. 88(1) wind-up 61
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts donation and sale-back of public company shares 82

Subparagraph 38(a.1)(ii)

Administrative Policy

24 July 2017 External T.I. 2017-0698191E5 - Gift of securities by executors of a will

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(5) - Paragraph 118.1(5)(b) an estate gift of sales proceeds of s. 70(5) property can be carried back to the terminal return 161
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts - Paragraph (c) - Subparagraph (c)(i) - Clause (c)(i)(C) estate gift of cash proceeds of s. 70(5) securities can be carried back to terminal return 129

Paragraph 38(a.2)

See Also

Staltari v. The Queen, 2015 DTC 1130 [at 818], 2015 TCC 123

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Evidence uncorroborated testimony 80
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business no business where no business organization 155
Tax Topics - Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(a) exclusion of gains that are ordinary income 139
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate secondary intention to develop land irrelevant if land donated instead 484