Table of Contents

Administrative Policy

10 November 2004 External T.I. 2004-0077831E5 F - Biens à usage personnel

The taxpayer (Mr. X) accumulated over 35 years a collection of objects from an era out of a passion for objects from that era. Over the years, he...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 45 - Subsection 45(1) - Paragraph 45(1)(a) - Subparagraph 45(1)(a)(i) offering personal collection on an auction site did not constitute a change of use 118
Tax Topics - Income Tax Act - Section 46 - Subsection 46(3) selling off personal collection one-by-one on auction site did not engage s. 46(3) 259