NO: IT-396R DATE: May 29, 1984 SUBJECT: INCOME TAX ACT Interest Income REFERENCE: Paragraph 12(1)(c) (also subsections 12(3) to (11), 16(1), 20(14) 20(21) and 70(1) and subsection 201(4) and Part LXX of the Income Tax Regulations) This bulletin replaces and cancels IT-396 dated October 17, 1977, IT-284R dated January 30, 1978 and Special Release to IT-284R […]
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-210R2 DATE: November 22, 1996 SUBJECT: INCOME TAX ACT Income of Deceased Persons — Periodic Payments and Investment Tax Credit REFERENCE: Subsection 70(1) (also subsections 70(2) and (3); and paragraphs 12(1)(t) and 148(2)(b) of the Income Tax Act) Application This bulletin cancels and replaces Interpretation Bulletin IT-210R, Income of Deceased Persons — Periodic Payments, dated November 5, 1982. Summary The purpose
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NO: IT-234 DATE: July 21, 1975 SUBJECT: INCOME TAX ACT Income of deceased persons – Farm crops REFERENCE: Subsection 70(2) (also subsection 70(1)) 1. A taxpayer who farms land that he owns or rents, or who rents land that he owns to a sharecropper, may have an interest in a crop that is sown but not