Income Tax Application Rules

Subsection 19(1)

Cases

Gastrebski v. The Queen, 94 DTC 6355 (FCA)

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Subsection 20(1)

Cases

Fletcher Challenge Canada Ltd. v. The Queen, 2000 DTC 6437 (FCA)

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Paragraph 20(1)(a)

Administrative Policy

27 July 2004 External T.I. 2004-007575 -

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Paragraph 21(3)(a)

Cases

Tekarra Lodge Ltd. v. The Queen, 85 DTC 5227, [1985] 1 CTC 334 (FCTD)

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Subsection 26(3)

Administrative Policy

16 March 1995 Memorandum 942959 (C.T.O. "Personal Use Property")

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8 April 1991 T.I. (Tax Window, No. 3, p. 2, ΒΆ1259)

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IT-84 "Capital Property Owned on December 31, 1971 - Median Rule (Tax-Free Zone)".

Subsection 26(5)

See Also

Davidson Estate v. The Queen, 96 DTC 1652 (TCC)

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Administrative Policy

8 November 1994 Memorandum 942638 (C.T.O. "Transfer of Pre-1972 Property to a Trust")

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Subsection 26(7)

Cases

The Queen v. Adelman, 93 DTC 5376 (FCTD)

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Subsection 26(26)

Administrative Policy

S4-F5-C1 - Share for Share Exchange

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Subsection 26(27)

Administrative Policy

ATR-22R (14 April 89)

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Subsection 29(29)

Cases

The Queen v. Pan Ocean Oil Ltd., 94 DTC 6412 (FCA)

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