Regulation 1101

Subsection 1101(1)

Cases

Dupont Canada Inc. v. Canada, 2001 DTC 5269, 2001 FCA 114

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) centralized operation 166

MNR v. Pevato, 65 DTC 5183, [1965] CTC 300 (Ex Ct), briefly aff'd 67 DTC 5058 (SCC)

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See Also

Dupont Canada Inc. v. The Queen, 99 DTC 1132 (TCC), aff'd 2001 FCA 114

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Administrative Policy

7 June 2017 CPTS Roundtable, 2017-0695131C6

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Proceeds of Disposition Q.1 - Daishowa extends beynd reforestation and reclamation obligations only on a case-by-case basis 199
Tax Topics - Income Tax Act - Section 66 - Subsection 66(15) - Canadian Resource Property - Paragraph (d) Q.2 - a Canadian resource royalty interest requires a right to “take production” 129
Tax Topics - Treaties - Income Tax Conventions - Article 13 Q.3 - Canada-U.K. Treaty does not exempt shares deriving their value from Canadian oil and gas licences – even where the Canadian business is carried on “in” them 185
Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) Q.4 - by analogy to mining, hydrocarbons may be similar properties 327
Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) Q.5 - application of Scales test to determining whether there is a separate business 205
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 26 Q.7 - refinery catalysts are Class 26 property 81
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 49 Q.8 - taxpayers generally have the documentary evidence on hand to allocate costs between pipelines and pipeline appendages 111

Subsection 1101(1ac)

Administrative Policy

30 June 2000 External T.I. 1999-0013945 - Rental property

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(5) building transferred to separate class when becomes rental property 181

10 April 1997 External T.I. 9704225 - RENTAL PROPERTY

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(5) transfer to separate class occurs immediately upon rental and following Reg. 1102(14)(d) transfer 81

29 March 1996 T.I. 960671

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15 August 1990 T.I. 900372

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(5) 13(5) transfer where business-use buildings become rental properties 60

89 C.R. - Q.6

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84 C.R. - Q.53

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Subsection 1101(5b.1)

Administrative Policy

13 March 2017 External T.I. 2016-0626641E5 F - Election - Subsection 1101(5b.1) Reg.

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(23) further work on an addition does not fall into a separate class 113

9 November 2012 CTF Atlantic Roundtable, 2012-0465981C6 - CTF Atlantic - Filing Electronically

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10 June 2013 External T.I. 2013-0489101E5 F - Ajout à un édifice - choix en vertu de 1101(5b.1)

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7 October 2011 Roundtable, 2011-0411811C6 F - Règlement 1101(5b.1)

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