Section 44

Subsection 44(1) - Exchanges of property

Cases

Macklin v. The Queen, 92 DTC 6595 (FCTD)

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Tax Topics - Statutory Interpretation - Resolving Ambiguity 45

Hawkins v. The Queen, 91 DTC 5502 (FCTD)

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Mintenko v. The Queen, 88 DTC 6537, [1989] 1 CTC 40 (FCTD)

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4 March 2015 External T.I. 2014-0550761E5 F - 44(1) et disposition partielle

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Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(f) inclusion of insurance proceeds applied to building repair 102
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Former Business Property part of building treated as former business property 153
Tax Topics - Income Tax Act - Section 54 - Proceeds of Disposition - Paragraph (f) insurance proceeds received for destruction of part of building: compensation for property damaged rather than destroyed 70

23 December 2014 External T.I. 2014-0551841E5 - Subsections 44(1) and 69(11) of the Act

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Tax Topics - Income Tax Act - Section 122.1 - Subsection 122.1(1) - Gross REIT Revenue implied receipt of deemed proceeds 99

21 August 1995 T.I. 951975 (C.T.O. "Proceeds of Disposition")

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Tax Topics - Income Tax Act - Section 54 - Proceeds of Disposition 89

26 July 1995 T.I. 950158 (C.T.O. "Court Ordered Partition & Sale Disposition")

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18 July 1995 T.I. (C.T.O. "Expropriation")

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24 April 1995 T.I. 950486 (C.T.O. "Exchanges of Property")

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25 July 1991 Memorandum (Tax Window, No. 7, p. 5, ¶1371)

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87 C.R. - Q.34

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Articles

Kroft, "An Update on Select Legal Issues Relating to Dispositions and Exchanges of Property", 1995 Corporate Management Tax Conference Report, c. 10.

Subsection 44(2) - Time of disposition and of receipt of proceeds

Articles

Kroft, "An Update on Select Legal Issues Relating to Dispositions and Exchanges of Property", 1995 Corporate Management Tax Conference Report, c. 10.

Paragraph 44(2)(a)

Cases

The Queen v. Shaw, 93 DTC 5121 (C.A.)

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Laurentide Rendering Inc. v. The Queen, 84 DTC 6153 (FCTD), aff'd 88 DTC 6331, [1988] 2 CTC 200 (FCA)

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Paragraph 44(2)(b)

See Also

Loukras v. MNR, 90 DTC 1557 (TCC)

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Paragraph 44(2)(c)

Administrative Policy

11 September 1992 Memorandum (Tax Window, No. 24, p. 10, ¶2231)

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Subsection 44(5) - Replacement property

See Also

Livingston v. The Queen, 2015 TCC 24

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Klanten Farms Ltd. v. The Queen, 2007 DTC 1095, 2007 TCC 348

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Depaoli v. The Queen, 96 DTC 1820 (TCC)

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McKervey v. MNR, 92 DTC 1570 (TCC)

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31 July 2006 TI 2005 015617 [leasehold interest included]

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27 January 2004 External T.I. 2003-005326 -

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17 June 1999 T.I. 991151

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IT-259R3 "Exchanges of Property"

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30 January 1995 External T.I. 5-942486 -

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31 March 1994 T.I. 933151 (C.T.O. "Replacement Property")

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4 September 1991 T.I. (Tax Window, No. 9, p. 23, ¶1441)

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3 September 1991 T.I. (Tax Window, No. 8, p. 18, ¶1432)

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21 August 1991 Memorandum (Tax Window, No. 8, p. 17, ¶1401)

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6 June 1991 T.I. (Tax Window, No. 4, p. 22, ¶1284)

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1 February 1990 T.I. (July 1990 Access Letter, ¶1321)

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Tax Topics - Income Tax Act - Section 13 - Subsection 13(4.1) 33

Paragraph 44(5)(a)

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2016 Ruling 2016-0632001R3 - Replacement Property

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Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(2) reference to "the" replacement property included 2 replacement properties 42

Paragraph 44(5)(a.1)

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13 November 2014 External T.I. 2014-0535041E5 F - Bien de remplacement – Location d'immeubles

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13 March 2013 External T.I. 2012-0473291E5 F - Société de personnes - maison détruite par le feu

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Tax Topics - Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(b) partner can use the principal residence exemption re gain allocated by partnership from disposition of personally-used principal residence, including following s. 44 deferral 251
Tax Topics - Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(c) s. 40(2)(c) unavailable re disposition of building only from fire 105

Paragraph 44(5)(b)

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17 February 2014 External T.I. 2014-0517491E5 F - Bien de remplacement - usages multiples

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11 October 2013 APFF Roundtable, 2013-0495681C6 F - Bien de remplacement

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30 September 2013 External T.I. 2013-0505151E5 F - Biens de remplacement

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30 September 2004 External T.I. 2004-00842 -

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