NO: IT-287R2 DATE: January 30, 1999 SUBJECT: INCOME TAX ACT Sale of Inventory REFERENCE: Section 23 Notice — Bulletins do not have the force of law This document is also available for download in PDF format. Application This bulletin cancels and replaces Interpretation Bulletin IT-287R dated July 15, 1988. Summary This bulletin discusses section 23, which provides that where a taxpayer […]
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
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NO: IT-212R3 DATE: March 21, 1990 SUBJECT: INCOME TAX ACT Income of Deceased Persons – Rights or Things REFERENCE: Subsection 70(2) (also subsections 10(6), 61.1(2), 69(1.1), 70(1), 70(3), 70(3.1), 70(4), 70(5.2), 96(1.5), 110.4(5), 159(5) and 159(5.1) and paragraphs 34(a) and 69(1)(c) of the Act and section 23 of the Income Tax Application Rules, 1971 (ITAR)) Application
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NO: IT-242R DATE: September 6, 1991 SUBJECT: INCOME TAX ACT Retired Partners REFERENCE: Section 98.1 (also sections 43, 48, 96, 98.2, 110.6, subsections 40(3), 53(1), 53(2), 70(6), 85(3), paragraph 70(5)(a), and subparagraph 115(1)(b)(v); subsections 23(3) and (4) of the Income Tax Application Rules, 1971 (ITAR); and section 2600 of the Income Tax Regulations) Application This bulletin