Section 48

Subsection 48(1)

Cases

Davis v. The Queen, 80 DTC 6056, [1980] CTC 88 (FCA)

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Administrative Policy

26 January 1999 External T.I. 5-981642 -

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24 February 1993 Memorandum (Tax Window, No. 29, p. 19, ¶2456)

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92 C.R. - Q.6

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8 June 1990 T.I. (November 1990 Access Letter, ¶1515)

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87 C.R. - Q.79

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 116 - Subsection 116(2) 17

Articles

Suarez, "Tax Planning for Departure from Canada", 1991 Canadian Tax Journal, p. 1.

Subsection 48(3)

Administrative Policy

2 November 1990 T.I. (Tax Window, Prelim. No. 2, p. 20, ¶1071)

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5 March 1990 T.I. (August 1990 Access Letter, ¶1383)

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Subsection 48(5)

Administrative Policy

11 January 1991 T.I. (Tax Window, Prelim. No. 3, p. 17, ¶1088)

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Articles

Talakshi, "Corporate Migration", 1991 Canadian Petroleum Tax Journal, Spring 1991, p. 53.