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220(3.2)

Income Tax Folio S3-F3-C1, Replacement Property

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 elect to defer the recognition of recapture (income) of capital cost allowance (CCA) or capital gains where a property was involuntarily disposed of, or a former business property was voluntarily disposed …

Income Tax Folio S3-F3-C1, Replacement Property Read More »

Income Tax Folio S1-F3-C2, Principal Residence

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, which can eliminate or reduce (for income tax purposes) a capital gain on the disposition of a taxpayer’s principal residence. In order for a property to qualify for designation as the …

Income Tax Folio S1-F3-C2, Principal Residence Read More »

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Tax Software Training

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International, U.S., and Cross-Border Taxation

220(3.2)