70(2)

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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IT210R2- Income of Deceased Persons – Periodic Payments and Investment Tax Credit

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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