Administrative Policy
19 January 2018 External T.I. 2017-0683501E5 - Flow-Through Shares
A taxpayer transfers capital property under s. 85(1) to a resource company in consideration for publicly listed common shares (the “Share”) of...
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Tax Topics - Income Tax Act - Section 40 - Subsection 40(12) | non-flow through shares can be part of a flow-through share class | 308 |
Tax Topics - Income Tax Act - Section 54 - Exemption Threshold | taxpayer with no flow-through shares has no exemption threshold | 194 |
16 October 2012 External T.I. 2012-0437911E5 - Donation of flow-through shares
///?p=13248">5 February 2013 T.I. 2012-0446211E5 is essentially the same): The taxpayer had acquired units in two flow-through share...
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Tax Topics - Income Tax Act - Section 40 - Subsection 40(12) | 137 |
14 May 2012 External T.I. 2011-0426631E5 - Donation of Flow-through Shares
CRA was asked to consider transactions in which a limited partnership holding flow-through shares transferred those shares to a mutual fund...
Locations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 40 - Subsection 40(12) | 112 |