Words and Phrases - "parent"
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
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Words and Phrasesparent
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|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||217|