Subsection 43(1) - General rule for part dispositions
Administrative Policy
S3-F4-C1 - General Discussion of Capital Cost Allowance
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1 October 2013 External T.I. 2013-0491571E5 - Partial disposition of partnership interest - ACB
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 53 - Subsection 53(1) - Paragraph 53(1)(e) - Subparagraph 53(1)(e)(i) | all units are single property/entire gain allocated to remaining units | 171 |
18 June 2012 External T.I. 2012-0446131E5 - Meaning of "at that time" in 43(1)
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Rulings Directorate Discussion and Position Paper on Motion Picture Films and Video Tapes as Tax Shelters, Version 29/3/93 930501 (C.T.O. "Motion Picture Films - C.C.A.")
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4 August 1999 External T.I. 4 August 1999 T.I. 9918345 -
4 September 1991 T.I. (Tax Window, No. 9, p. 20, ΒΆ1445)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Computation of Profit | 50 |
IT-373R "Farm Woodlots and Tree Farms"
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Commodities, and commodities futures and derivatives | 31 |