Words and Phrases - "immediately before the transfer"

a
88
b
44
c
79
d
53
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

31 January 2001 External T.I. 2000-0050465 F - TRANSFERT D'UN BIEN AGRICOLE

Summary Under
Tax Topics - Income Tax Act - Section 73 - Subsection 73(3)
immediately “before the transfer” referenced a period of less than three years

The taxpayer had actively farmed his land for 27 years and then for three years leased it to an arm’s length farmer, before transferring the...

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Words and Phrases
immediately before the transfer