Section 43

Subsection 43(1) - General rule for part dispositions

Administrative Policy

11 October 2019 APFF Roundtable, Q.3

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Tax Topics - Income Tax Act - Section 54 - Principal Residence - Paragraph (c) reporting of principal residence exemption when the residence had been expanded from 1 to 2 duplex units 266
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S3-F4-C1 - General Discussion of Capital Cost Allowance

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Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense 476
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1 October 2013 External T.I. 2013-0491571E5 - Partial disposition of partnership interest - ACB

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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 -

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4 September 1991 T.I. (Tax Window, No. 9, p. 20, ΒΆ1445)

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Tax Topics - Income Tax Act - Section 9 - Computation of Profit 50

IT-373R "Farm Woodlots and Tree Farms"

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IT-264R "Part Dispositions"

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