Administrative Policy
19 January 2018 External T.I. 2017-0683501E5 - Flow-Through Shares
Where a taxpayer otherwise has realized a nil taxable capita gain under s. 38(a.1)(i) on the donation of shares, s. 40(12) provides that if those...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 40 - Subsection 40(12) | non-flow through shares can be part of a flow-through share class | 308 |
| Tax Topics - Income Tax Act - Section 38.1 | general paraphrase | 316 |