See Also
Graphic Packaging Canada Corp. v. The Queen, 2001 DTC 861 (TCC), aff'd 2003 DTC 5007 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 54 - Adjusted Cost Base | 124 |
IRC v. Beveridge, [1979] T.R. 305
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Words and Phrases
same classAdministrative Policy
7 July 2014 External T.I. 2014-0518561E5 F - Superficial loss
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) | transferred corporation wound-up but not dissolved within 30 days | 141 |
22 September 2004 External T.I. 2004-007301 -
15 January 2003 External T.I. 2002-017850 -
30 October 1996 T.I. 963248 (C.T.O. "Superficial Losses and Non-Taxable Entities")
IT387R2 "Meaning of Identical Properties" 14 July 1989
17 March 1992 T.I. 920379
89 C.R. - Q.41
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | 54 |
IT-387R2 "Meaning of 'Identical Properties'"
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 47 - Subsection 47(1) | 0 |