Regulation 3100 | Tax Interpretations

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 237.1 - Subsection 237.1(1) - Tax Shelter	shelter based on potential interests rather than what actually was acquired	227

Subsection 3100(1)

Government progress payments (treated as s. 13(7.1) capital cost deductions) are prescribed benefit under Reg. 3100(1)(b) (p. 10:15)

[T]o the...

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Locations of other summaries		Wordcount
Tax Topics - Excise Tax Act - Section 168 - Subsection 168(3) - Paragraph 168(3)(c)		201
Tax Topics - Income Tax Act - Section 9 - Nature of Income		225
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7.1)		242
Tax Topics - Income Tax Act - Section 13 - Subsection 13(27) - Paragraph 13(27)(b)		179
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 7		72
Tax Topics - Income Tax Act - Section 96 - Subsection 96(2.2) - Paragraph 96(2.2)(d)		411
Tax Topics - Income Tax Act - Section 237.1 - Subsection 237.1(1) - Tax Shelter - Paragraph (b)		310
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxable Canadian Property - Paragraph (d)		160
Tax Topics - Income Tax Act - Section 18 - Subsection 18(7)		177
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c)		139
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(b) - Subparagraph 212(1)(b)(i)		110