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Canadian tax interpretations and transactional implications
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Tax Topics
Income Tax Act
41-60
Section 54
Section 54
Table of Contents
Subtopics
Adjusted Cost Base
Capital Property
Disposition
Eligible Capital Property
Exemption Threshold
Listed Personal Property
Personal-Use Property
Principal Residence
Proceeds of Disposition
Superficial Loss
Navigation
Public Transactions
General Concepts
Statutory Interpretation
Income Tax Act
1-20
21-40
41-60
Section 42
Section 43
Section 43.1
Section 44
Section 44.1
Section 45
Section 46
Section 47
Section 48
Section 48.1
Section 49
Section 50
Section 51
Section 51.1
Conversion of debt obligation
Section 52
Section 53
Section 54
Adjusted Cost Base
Capital Property
Disposition
Eligible Capital Property
Exemption Threshold
Listed Personal Property
Personal-Use Property
Principal Residence
Proceeds of Disposition
Superficial Loss
Section 54.1
Section 54.2
Certain shares deemed to be capital property
Section 55
Section 56
Section 56.1
Section 56.4
Section 59
Section 60
Capital element of annuity payments
Section 60.01
Eligible amount
Section 60.011
Section 60.03
Section 60.1
61-80
81-100
101-110
111-120
121-130
131-140
141-160
161-180
181-200
201-220
221-240
241-260
261-273
Income Tax Regulations
Income Tax Application Rules
Excise Tax Act
Other Legislation/Constitution
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