Exemption Threshold

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...

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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