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

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

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

Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Share of the Capital Stock of a Family Farm or Fishing Corporation - Paragraph (a) - Subparagraph (a)(i)
meaning of “actively engaged on a regular and continuous basis” requirement

The taxpayer acquired farmland and rented 50% of it to an unrelated farm producer and 50% to a corporation that operated a nursery there and whose...

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Words and Phrases
actively engaged on a regular and continuous basis
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 107
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 159
Tax Topics - Income Tax Act - Section 70 - Subsection 70(10) - Child extended meaning of "child" 158
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 153