Words and Phrases - "alienation"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
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

15 October 1997 External T.I. 9713855 - ARTICLE XIII CANADA-ISRAEL TAX TREATY

Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 13
alienation includes a deemed disposition under s. 128.1

Canada has the right to tax gains of a taxpayer from the deemed disposition of real property situate in Israel as a result of the taxpayer ceasing...

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Words and Phrases
alienation

84 C.R. - Q. 40

Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 13
alienation under US treaty includes deemed dispositions

RC accepts the interpretation of "alienation" contained in the Treasury Department's technical explanation, which refers to deemed dispositions...

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Words and Phrases
alienation