Regulation 1103

Subsection 1103(1)

Administrative Policy

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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.

Navigation