Words and Phrases - "profit à prendre"
10 March 2015 External T.I. 2014-0552551E5 F - Vente du droit d'exploiter une sablière
sale of rights to extract sand generally not caught unless a profit à prendre
Words and Phrasesprofit à prendre
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|Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate||application of capital gains criteria on woodlots to sale of rights to extract sand||49|
|Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Farm or Fishing Property||sale of rights to extract sand could be considered sale of qualified farm or fishing property||154|