115(1)(b)

IT176R2-Taxable Canadian property – Interests in and options on real property and shares

  NO: IT-176R2 DATE: April 23, 1993 SUBJECT: INCOME TAX ACT Taxable Canadian Property – Interests in and Options on Real Property and Shares REFERENCE: Paragraph 115(1)(b) (also subsections 2(3) and 115(3) and paragraph 89(1)(g)) Application This bulletin cancels and replaces Interpretation Bulletin IT-176R dated September 2, 1975. Summary Non-residents are subject to taxation in Canada […]

IT176R2-Taxable Canadian property – Interests in and options on real property and shares Read More »

IT242R- Retired Partners

NO: IT-242R DATE: September 6, 1991 SUBJECT: INCOME TAX ACT Retired Partners REFERENCE: Section 98.1 (also sections 43, 48, 96, 98.2, 110.6, subsections 40(3), 53(1), 53(2), 70(6), 85(3), paragraph 70(5)(a), and subparagraph 115(1)(b)(v); subsections 23(3) and (4) of the Income Tax Application Rules, 1971 (ITAR); and section 2600 of the Income Tax Regulations) Application This bulletin

IT242R- Retired Partners Read More »

Scroll to Top
Scroll to Top