ITA Section: 26(3)

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ITA Section: 26(3)

NO.: IT-268R3 DATE: February 13, 1987 SUBJECT: INCOME TAX ACT Inter Vivos Transfer of Farm Property to Child REFERENCE:  Subsections 73(3) and 73(4) (also sections 69, 75, 75.1, 80 and 110.6, subsections 40(1),
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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