Section 47

Subsection 47(1) - Identical properties

See Also

Gervais v. The Queen, 2015 DTC 1026 [at 105], 2014 TCC 119, rev'd supra 2016 CAF 1

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Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Shares rollover followed by immediate resale 339

Administrative Policy

7 October 2011 Roundtable, 2011-0412141C6 F - Whether shares of different classes are identical

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24 May 2001 External T.I. 2001-006904 -

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20 July 2000 External T.I. 2000-003541 -

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2000 Ruling 2000 - 000749

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15 October 1997 T.I. 972531

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1997 Ruling 971700

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Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) 121

2 July 1991 T.I. (Tax Window, No. 5, p. 14, ¶1324)

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30 October 89 T.I. (March 1990 Access Letter, ¶1159)

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Tax Topics - Income Tax Act - Section 74.2 - Subsection 74.2(1) 39

IT-78 "Capital Property Owned on December 31, 1971 - Identical Properties"

IT-387R2 "Meaning of 'Identical Properties'"

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Tax Topics - Income Tax Act - Section 54 - Superficial Loss 25