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