ITA Section: 107(2)

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ITA Section: 107(2)

Income Tax Folio S1-F3-C2, Principal Residence Series 1: Individuals Folio 3: Family Unit Issues Chapter 2: Principal Residence Summary This Chapter discusses the principal residence exemption,
IT INCOME TAX ACT Inter-Vivos Gifts of Capital Property to Individuals Directly or Through Trusts IT-209R May 18, 1983 Section 69 (also subsections 73(1)
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