Regulation 5908

Subsection 5908(4)

Administrative Policy

21 February 2013 External T.I. 2012-0435881E5 - Wind-up and Reg. 5908

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Subsection 5908(8)

Subsection 5908(9)

Articles

Michael Colborne, Michael McLaren, "Section 93 Elections — Proposed Amendments", Canadian Tax Journal, Vol. 58, 2010, p.357.

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Subsection 5908(10)

Administrative Policy

27 March 2018 Internal T.I. 2015-0592551I7 - Excluded property status of partnership interest

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Excluded Property partnership interests no longer were excluded property on dissolution given prior disposition of s. 95(2)(a)(ii) loans 501
Tax Topics - Income Tax Regulations - Regulation 5903 - Subsection 5903(5) - Paragraph 5903(5)(b) foreign affiliate parent cannot carry back FAPLs generated by wound-up foreign affiliate 371
Tax Topics - Income Tax Act - Section 96 Icelandic Sameignarfelag was partnership 167
Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(f.14) once partnership interests were no longer excluded property, the components of their ACB calculation was to be translated at the rates when those components first arose 240
Tax Topics - Income Tax Act - Section 98 - Subsection 98(2) partnership interest disposition occurred no sooner than final distribution date 77

Articles

Marc Ton-That, Melanie Huynh, "Inconsistent Treatment of Partnerships in the Foreign Affiliate Rules,", 2009 Conference Report (Toronto: Canadian Tax Foundation, 2010), 24:1-61.

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