Subsection 44.1(1) - Definitions
Eligible Small Business Corporation
Administrative Policy
3 November 2004 Internal T.I. 2004-0083791I7 F - Paragraphe 44.1(2)
After February 27, 2000, but before October 18, 2000 (i.e., before the effective date of the introduction of s. 44(10)(d)), an individual sold...
Qualifying Disposition
Administrative Policy
27 November 2012 External T.I. 2012-0445941E5 F - Action déterminée de petite entreprise
In finding that shares issued from treasury of a corporation to a family trust, which later were distributed to a capital beneficiary, did not...
10 February 2012 External T.I. 2010-0385861E5 F - Actions de remplacement
Respecting the application of s. 44.1 to an initial public offering of common shares (“Subscribed Shares”) by a Canadian-controlled private...
Replacement Share
Administrative Policy
10 February 2012 External T.I. 2010-0385861E5 F - Actions de remplacement
Respecting the application of s. 44.1 to an initial public offering of common shares (“Subscribed Shares”) by a Canadian-controlled private...
11 May 2010 External T.I. 2009-0339151E5 F - Paragraphe 44.1 - " actions de remplacement
Must a "replacement share" continue to be a share of an eligible small business corporation after its issue in order for the capital gain deferral...
Subsection 44.1(8)
Administrative Policy
3 November 2004 Internal T.I. 2004-0083791I7 F - Paragraphe 44.1(2)
A newly-formed corporation used its cash share subscription proceeds almost entirely to purchase a piece of land for which, to date, a required...