Section 46

Subsection 46(3) - Properties ordinarily disposed of as a set

See Also

Plamondon v. The Queen, 2011 DTC 1137 [at 746], 2011 TCC 47 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 54 - Personal-Use Property each donated dried insect was separate property 158

Administrative Policy

12 June 2013 STEP Roundtable, 2013-0481001C6 - 2013 STEP Canada Roundtable, Question 8

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