100(2)

IT268R3- Inter vivos transfer of farm property to child

NO.: IT-268R3 DATE: February 13, 1987 SUBJECT: INCOME TAX ACT Inter Vivos Transfer of Farm Property to Child REFERENCE:  Subsections 73(3) and 73(4) (also sections 69, 75, 75.1, 80 and 110.6, subsections 40(1), 40(1.1), 70(9.6), 70(9.8), 70(10), 73(5), 100(2), 146(5.3), 146(5.4), 146(5.5), 248(1) and 252(1) and paragraphs 40(2)(b), 40(2)(c) and 54(g) of the Income Tax Act; subsections 20(1), 21(1), 21(2), 26(3), 26(5) and 26(19) of the Income Tax Application […]

IT268R3- Inter vivos transfer of farm property to child Read More »

IT278R2- Death of a Partner or of a Retired Partner

NO: IT-278R2 DATE: September 26, 1994 SUBJECT: INCOME TAX ACT Death of a Partner or of a Retired Partner REFERENCE: Section 98.1 (also sections 34, 43, 98.2, 110.6, subsections 40(3), 53(1), 53(2), 70(2), 70(3), 70(5), 70(6), 96(1), 96(1.1), 96(1.3), 96(1.5), 96(3), 100(2), 100(3, 150(4), 159(5), 159(5.1) and paragraph 12(1)(l) of the Income Tax Act, and subsections

IT278R2- Death of a Partner or of a Retired Partner Read More »

Scroll to Top
Scroll to Top