Words and Phrases - "parent"

a
88
b
44
c
79
d
52
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
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s
90
t
47
u
16
v
9
w
23
y
2

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

Summary Under
Tax Topics - Income Tax Act - Section 252 - Subsection 252(2) - Paragraph 252(2)(a)
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...

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Words and Phrases
parent
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 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