Section 44.1

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...

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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...

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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...

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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...

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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...

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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...

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