Section 38.1

Administrative Policy

19 January 2018 External T.I. 2017-0683501E5 - Flow-Through Shares

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 40 - Subsection 40(12) non-flow through shares can be part of a flow-through share class 298
Tax Topics - Income Tax Act - Section 54 - Exemption Threshold taxpayer with no flow-through shares has no exemption threshold 184

16 October 2012 External T.I. 2012-0437911E5 - Donation of flow-through shares

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14 May 2012 Internal T.I. 2011-042631E5 -

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 40 - Subsection 40(12) 108