Words and Phrases - "activity"

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
80
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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