Words and Phrases - "anything"

a
89
b
44
c
86
d
56
e
43
f
31
g
20
h
15
i
77
j
2
k
2
l
32
m
57
n
29
o
40
p
82
q
3
r
78
s
95
t
47
u
16
v
10
w
23
y
2

28 October 1999 Internal T.I. 9913290 F - APPLICATION DE LA LOI

Summary Under
Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(b)
“anything” is comparable to “property”

The French version of s. 69(1)(b) refers to the disposition of a “bien” (“property”) rather than of “anything.” Which version should...

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
anything

0808414 B.C. Ltd. v. The King, 2024 TCC 99, aff'd 2025 FCA 193

Summary Under
Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(b)
proceeds under s. 69(1)(b) of depreciable property were not reduced to net FMV of the related business

The taxpayer, which carried on the business of manufacturing, marketing and distributing ready-to-eat cereal products under the brand name...

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
anything
Locations of other summaries Wordcount
Tax Topics - General Concepts - Fair Market Value - Other FMV of equipment was not limited by the FMV of the business as a going concern 222