Section 43.1

Table of Contents

Administrative Policy

23 April 2013 Internal T.I. 2012-0466081I7 F - Usufruct created under French legislation

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(b) disposition of all building under shared gift 265
Tax Topics - General Concepts - Foreign Law 2-step approach to characterizing a French civil law transaction 228

27 November 1996 External T.I. 5-962063 -

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) 49

24 March 1995 T.I. 950163 (C.T.O. "Principal Residence - Life Estate - Beneficial Ownership")

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