Section 79.1

Subsection 79.1(2) - Seizure of property

See Also

568864 B.C. Ltd. v. The Queen, 2014 TCC 373

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership beneficial ownership in patents 414
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(c) patents were acquired for future joint venture use 196

Administrative Policy

6 December 2011 TEI Roundtable, 2011-0427101C6 - Seizure of Property

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership incidents of ownership 162

Subsection 79.1(6) - Cost of seized properties for creditor

Administrative Policy

23 January 1996 External T.I. 5-952790 -

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28 July 1995 T.I. 951268 (C.T.O. "Seizure of Property")

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