Subsection 19(1)
Cases
Gastrebski v. The Queen, 94 DTC 6355 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 12 | 42 | |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Act - Section 18.24 | 89 |
Subsection 20(1)
Cases
Fletcher Challenge Canada Ltd. v. The Queen, 2000 DTC 6437 (FCA)
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| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A | no cost because no exchange | 154 |
Paragraph 20(1)(a)
Paragraph 21(3)(a)
Subsection 26(3)
Administrative Policy
26 June 2009 Internal T.I. 2009-0319501I7 F - Résidence reçue en héritage - PBR
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16 March 1995 Internal T.I. 9429596 - PERSONAL USE PROPERTY
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8 April 1991 T.I. (Tax Window, No. 3, p. 2, ¶1259)
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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| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | 78 |
Administrative Policy
Subsection 26(7)
Subsection 26(26)
Administrative Policy
S4-F5-C1 - Share for Share Exchange
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 85.1 - Subsection 85.1(1) | 412 | |
| Tax Topics - Income Tax Act - Section 85.1 - Subsection 85.1(2.1) | 26 |
Subsection 26(27)
Administrative Policy
ATR-22R (14 April 89)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - General Concepts - Fair Market Value - Shares | 107 | |
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | 33 | |
| Tax Topics - Income Tax Act - Section 86 - Subsection 86(1) | 55 |
Subsection 29(29)
Cases
The Queen v. Pan Ocean Oil Ltd., 94 DTC 6412, [1994] 2 CTC 143 (FCA)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(a) | 187 |