14(5)(a)(iv)

IT386R- Eligible capital amounts

NO: IT-386R DATE: October 30, 1992 SUBJECT: INCOME TAX ACT Eligible Capital Amounts REFERENCE: Subsection 14(1) and subparagraph 14(5)(a)(iv) (also paragraph 14(5)(b)) Application This bulletin cancels and replaces Interpretation Bulletin IT-386 dated July 4, 1977. Summary This bulletin discusses transactions that involve an eligible capital amount resulting from the disposition of eligible capital property. All or […]

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IT365R2- Damages, settlements, and similar receipts

NO: IT-365R2 DATE: May 8, 1987 SUBJECT: INCOME TAX ACT Damages, Settlements and Similar Receipts REFERENCE: Section 3 (also section 6, subsections 5(1), 12.2(1) and (3), 14(1), 16(1), 56(1), and 248(1), paragraphs 81(1)(g.1) and (g.2) and subparagraphs 14(5)(a)(iv) and 56(1)(a)(ii)). This bulletin replaces and cancels IT-365R dated March 9, 1981 and the Special Release to IT-365R

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