Words and Phrases - "activity"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
73
s
85
t
44
u
14
v
8
w
20
y
2
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15 September 2020 External T.I. 2020-0854471E5 - Pension Corporation - Renting Furnished Apartment

Summary Under
Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(o.2) - Subparagraph 149(1)(o.2)(ii) - Clause 149(1)(o.2)(ii)(A)
the purchase and rental of furniture in a furnished apartment is assimilated to the apartment rental activity

A pension corporation that is exempted under s. 149(1)(o.2)(ii) (the “Corporation”) owns a 45% interest in a limited partnership (the...

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Words and Phrases
activity
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 132 - Subsection 132(6) - Paragraph 132(6)(b) renting furnished apartments was an exclusively real-estate leasing activity 132