Capital Property

See Also

Chagnon v. The Queen, 2011 DTC 1205 [at 1216], 2011 TCC 268

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Cormier v. MNR, 90 DTC 1167 (TCC)

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Reed Estate v. MNR, 89 DTC 457 (TCC)

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Administrative Policy

6 October 2017 APFF Roundtable, Q.7

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A if damages relate to a particular asset of a business that was not disposed of, they will reduce the asset’s cost 96

13 June 2016 External T.I. 2016-0637031E5 - Capital property excludes ECP

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 98 - Subsection 98(5) concepts of capital property and eligible capital property do not overlap 101

21 December 2012 Internal T.I. 2009-0327221I7 - Paragraph 7(1)(e) - Death of a Taxpayer

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27 April 1998 TI 980014

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30 October 89 T.I. (March 1990 Access Letter, ¶1146)

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