Subsection 1103(1)
Administrative Policy
15 February 2023 External T.I. 2022-0934821E5 F - Paragraphes 1103(1) et 1101(5b.1)
A general partnership (SENC) holds one or more buildings that are included in Class 1 along with additions thereto included in a separate class...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 1101 - Subsection 1101(5b.1) | Reg. 1101(5b.1) separate class status cannot be overridden by Reg. 1103(1) election | 169 |
4 December 2018 TEI Roundtable Q. 1, 2018-0782341C6 - Regulation 1103(1)
Folio S3-F4-C1, para. 1.132 states:
[U[nder [Reg.] 1103(1) …, a taxpayer may elect to transfer all properties otherwise included in Classes 2...
Subsection 1103(2d)
Administrative Policy
22 August 2000 External T.I. 2000-0002885 - SALE/LEASEBACK TRANSACTION
General discussion.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 16.1 - Subsection 16.1(1) | 26 | |
| Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2.21) | 26 |
14 November 89 T.I. (April 90 Access Letter, ¶1168)
The rules relating to transfers of depreciable property contained in s. 13(5) govern a transfer pursuant to an election under Regulation 1103(2d).