Words and Phrases - "identical property"

a
92
b
44
c
87
d
58
e
43
f
32
g
20
h
15
i
77
j
2
k
3
l
32
m
63
n
29
o
42
p
83
q
3
r
78
s
96
t
48
u
16
v
11
w
24
y
2

Interpretation Bulletin IT-387R2 Meaning of “Identical Properties” 14 July 1989

Summary Under
Tax Topics - Income Tax Act - Section 54 - Superficial Loss

Identical properties are the same in all material respects, so that a perspective buyer would not have a preference for one as opposed to another.

Words and Phrases
identical property
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 47 - Subsection 47(1) 87