Words and Phrases - "parent"

74
38
66
45
31
28
15
10
68
2
2
29
48
22
35
75
2
67
72
44
12
8
19
2

17 July 2012 Internal T.I. 2012-0454701I7 F - Arrière-arrière-grand-père

parent in s. 110.6 context includes great-grandparent but not great-great-grandparent

In finding that for purposes of s. 110.6(1) the “parent” of a taxpayer holding a now-inactive farm property included the great-grandfather of...

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
parent
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Share of the Capital Stock of a Family Farm or Fishing Corporation - Paragraph (a) - Subparagraph (a)(iii) farm use by great-great-grandparent did not qualify the property, cf. great-grandparent 229