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 277
Tax Topics - General Concepts - Foreign Law 2-step approach to characterizing a French civil law transaction 244

27 November 1996 External T.I. 9620635 - gift of remainder interest of ecologically sensitive LAND

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24 March 1995 External T.I. 9501635 - PRINCIPAL RESIDENCE - LIFE ESTATE - BENEFICIAL OWNERSHIP

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