ITA Section: 80

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ITA Section: 80

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),
NO: IT-232R3 DATE: July 4, 1997 SUBJECT: INCOME TAX ACT Losses – Their Deductibility in the Loss Year or in Other Years REFERENCE: Subsection 111(1)
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