Words and Phrases - "actively engaged on a regular and continuous basis"

66
30
47
38
28
22
13
10
52
1
2
20
38
20
29
63
1
51
59
35
9
8
11
1

4 November 2011 Internal T.I. 2011-0413341I7 F - Bien agricole admissible

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Farming nursery qualifies as farming if focused on growing rather than selling 101
Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1.3) - Paragraph 110.6(1.3)(c) s. 110.6(19) election effected a post-1987 acquisition 151
Tax Topics - Income Tax Act - Section 70 - Subsection 70(10) - Child extended meaning of "child" 140
Tax Topics - Income Tax Act - Section 73 - Subsection 73(3) - Paragraph 73(3)(c) rollover unavailable where taxpayer rented out the land to a farmer 145