Section 66.3

Subsection 66.3(1) - Exploration and development shares

Administrative Policy

89 C.P.T.J. - Q. 14

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 87 - Subsection 87(1) 57

Subsection 66.3(3) - Cost of flow-through shares

See Also

JES Investments Ltd. v. The Queen, 2006 DTC 3608, 2006 TCC 508, aff'd 2007 FCA 337

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Administrative Policy

17 September 2018 External T.I. 2018-0751571E5 F - Adjusted cost base of property

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 85 - Subsection 85(3) - Paragraph 85(3)(f) operation of s. 85(3)(f) on wind-up of flow-through LP not affected by s. 63.3(3) 84

Articles

Gregory M. Johnson, Wesley R. Novotny, "An Update on Flow-through Shares in the Energy Sector", 2016 Conference Report (Canadian Tax Foundation),12:1-39

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