Series 3: Property, Investments and Savings Plans Folio 3: Capital Transactions Chapter 1: Replacement Property Summary Subsections 13(4) and 44(1) permit a taxpayer to
NO: IT-359R2 DATE: December 20, 1983 SUBJECT: INCOME TAX ACT Premiums and Other Amounts With Respect to Leases REFERENCE: Subsection 9(1) (also section 43, subsection