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IT438R2- Crown Charges – Resources Properties in Canada

NO.: IT-438R2 DATE:   April 21, 1995 SUBJECT: INCOME TAX ACT Crown Charges – Resource Properties in Canada REFERENCE: Paragraphs 12(1)(o) and 18(1)(m) (also section 80.2, subsections 66.2(2), 66.4(2), 69(6) to (10) and 214(1), paragraph 212(1)(d), the definition “Canadian development expense” in subsection 66.2(5) and the definition “Canadian oil and gas property expense” in subsection 66.4(5) of the […]

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IT268R3- Inter vivos transfer of farm property to child

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), 40(1.1), 70(9.6), 70(9.8), 70(10), 73(5), 100(2), 146(5.3), 146(5.4), 146(5.5), 248(1) and 252(1) and paragraphs 40(2)(b), 40(2)(c) and 54(g) of the Income Tax Act; subsections 20(1), 21(1), 21(2), 26(3), 26(5) and 26(19) of the Income Tax Application

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IT490- Barter transactions

NO: IT-490 DATE: July 5, 1982 SUBJECT: INCOME TAX ACT Barter Transactions REFERENCE: Section 3 (also sections 9 and 69) 1. The purpose of this bulletin is to outline the Department’s views on the income tax implications arising from bartering. 2. In its simplest form, bartering consists of trading by exchanging one commodity for another. Recently,

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IT468R- Management or administration fees paid to non-residents

NO: IT-468R DATE: December 29, 1989 SUBJECT: INCOME TAX ACT Management or administration fees paid to non-residents REFERENCE:PARAGRAPH 212(1)(A) (ALSO SECTION 67, SUBSECTIONS 69(2), 212(2) AND 212(4) AND PARAGRAPH 214(3)(A)) APPLICATION This bulletin replaces and cancels IT-468 dated February 2, 1981. Current revisions are designated by vertical lines. SUMMARY This bulletin deals with the tax treatment

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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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IT209R-Inter-vivos gifts of capital property to individuals directly or through trusts

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) and (2), paragraphs 107(2)(a), (b) and (d) of the Act; and subsections 20(1), (1.1) and (1.2) and 26(3), (4) and (5) of the Income Tax Application Rules, 1971 (ITAR)) This bulletin

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IT143R3-Meaning of Eligible Capital Expenditure

NO: IT-143R3 DATE: August 29, 2002 SUBJECT: INCOME TAX ACT Meaning of Eligible Capital Expenditure REFERENCE: The definition of “eligible capital expenditure” in subsection 14(5) (also sections 68 and 69, the definition of “eligible capital property” in section 54, the definition of “cumulative eligible capital” in subsection 14(5), and paragraphs 13(7.5)(b), (c) and (d) of the Income

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