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 […]