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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

See Also

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Administrative Policy

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

9 January 2012 External T.I. 2011-0427461E5 F - Attribution Rules and Suspended Loss Rules

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 40 - Subsection 40(3.6) stop-loss rule in s, 40(3.6) gave ACB addition to common shares of transferee spouse who redeemed preferred shares gifted to him by spouse 225

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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

Paragraph 74.2(1)(a)

Administrative Policy

4 January 2012 External T.I. 2011-0418291E5 F - Transfert entre conjoints

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 74.2(2) - Deemed gain or loss

Administrative Policy

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.