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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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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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