1101(1)

IT206R- Separate businesses

NO.: IT-206R DATE: October 29, 1979 SUBJECT: INCOME TAX ACT Separate businesses REFERENCE:  Section 3 (also sections 14 and 128, subsection 111(5); and Regulations 1101(1) and 2605) This bulletin replaces and cancels Interpretation Bulletin No. IT-206 dated April 14, 1975. Current revisions are designated by vertical lines. 1. The question of whether a taxpayer is conducting one business […]

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IT218R- Profits, capital gains and losses from the sale of real estate, including farmland and inherited land and conversion of real estate from capital property to inventory and vice versa

NO: IT-218R DATE: September 16, 1986 SUBJECT: INCOME TAX ACT Profit, Capital Gains and Losses from the Sale of Real Estate, Including Farmland and Inherited Land and Conversion of Real Estate from Capital Property to Inventory and Vice Versa REFERENCE: Section 9 (also subsections 13(7), 45(1) and 248(1), paragraphs 13(21)(c), 54(a), (c), (f) and (g), subparagraph

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