Section 74.2

Subsection 74.2(1) - Gain or loss deemed that of lender or transferor

Cases

GUY GERVAIS V. HER MAJESTY THE QUEEN, 2018 FCA 3

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) basis averaging to attribute only half of a gain back to transferor spouse abused the purpose of s. 74.2(1) 384

Holizkivi v. The Queen, 95 DTC 5591 (FCTD)

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See Also

Zeitler v. Zeitler (Estate), 2010 DTC 5199 [at 7026], 2010 BCCA 216

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St-Pierre c. La Reine, 2008 DTC 3730, 2007 TCC 90

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Administrative Policy

21 February 2013 External T.I. 2012-0465711E5 F - Attribution Rules after Divorce

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19 September 1994 External T.I. 5-941882 -

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30 October 89 T.I. (March 1990 Access Letter, ΒΆ1159)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 47 - Subsection 47(1) 22

Subsection 74.2(2) - Deemed gain or loss

Administrative Policy

7 July 1999 External T.I. 5-991132 -

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