IT212R3- Income of Deceased Persons – Rights or Things

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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