Regulation 1103

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...

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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...

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Subsection 1103(2d)

Administrative Policy

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).

Articles

Hayos, "Regulation 1103(1) - The Sometimes Forgotten Election", Witterick on Corporate Acquisitions, Vol. 1, No. 1, p. 23.

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