Superficial Loss

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 class

Administrative Policy

7 July 2014 External T.I. 2014-0518561E5 F - Superficial loss

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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 -

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15 January 2003 External T.I. 2002-017850 -

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30 October 1996 T.I. 963248 (C.T.O. "Superficial Losses and Non-Taxable Entities")

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IT387R2 "Meaning of Identical Properties" 14 July 1989

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17 March 1992 T.I. 920379

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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