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...

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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).


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