Words and Phrases - "by reason of death"

a
88
b
44
c
79
d
52
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

3 May 2022 CALU Roundtable Q. 3, 2022-0928721C6 - Recent Changes to Section 84.1

Summary Under
Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(2.3) - Paragraph 84.1(2.3)(a)
disposition is “by reason of death” if a causal link/ if s. 84.1(2.3)(a) applies, s. 84.1 inapplicable if the transaction with the purchaser is not within s. 84.1

The Taxpayer, age 65, retired in the summer of 2021 and thereupon sold and transferred (the “First Disposition”) all the shares (the...

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Words and Phrases
by reason of death