Section 55
Table of Contents
Navigation
- Public Transactions
- General Concepts
- Statutory Interpretation
- Income Tax Act
- 1-20
- 21-40
- 41-60
- Section 42
- Section 43
- Section 43.1
- Section 44
- Section 44.1
- Section 45
- Section 46
- Section 47
- Section 48
- Section 48.1
- Section 49
- Section 50
- Section 51
- Section 51.1Conversion of debt obligation
- Section 52
- Section 53
- Section 54
- Section 54.1
- Section 54.2Certain shares deemed to be capital property
- Section 55
- Subsection 55(1)Definitions
- Subsection 55(2)Deemed proceeds or capital gain
- Subsection 55(2.1)
- Subsection 55(2.3)
- Subsection 55(2.5)
- Subsection 55(3)Application
- Subsection 55(3.01)
- Subsection 55(3.02)
- Subsection 55(3.1)Where paragraph (3)(b) not applicable
- Subsection 55(3.2)Interpretation of paragraph (3.1)(b)
- Subsection 55(4)Avoidance of subsection (2)
- Subsection 55(5)Applicable rules
- Section 56
- Section 56.1
- Section 56.4
- Section 59
- Section 60Capital element of annuity payments
- Section 60.01Eligible amount
- Section 60.011
- Section 60.03
- Section 60.1
- 61-80
- 81-100
- 101-110
- 111-120
- 121-130
- 131-140
- 141-160
- 161-180
- 181-200
- 201-220
- 221-240
- 241-260
- 261-273
- Income Tax Regulations
- Income Tax Application Rules
- Excise Tax Act
- Other Legislation/Constitution
- Treaties