NO: IT-125R4 DATE: April 21, 1995 SUBJECT: INCOME TAX ACT Dispositions of Resource Properties REFERENCE: Section 59.1, subsections 59(1), 66.2(1), 66.2(6), 66.4(6), 70(5.2) and paragraph 59(3.2)(c) (also subsections 44(2), 59(5), 66(12.1), 66(12.2), 66(12.3), 66(12.5), 66.2(7), 66.4(5) and (7), 87(1.2), 88(1.5) and 159(5), paragraphs 69(1)(b), 70(6)(b), 115(4)(a) and (b), subparagraphs 39(1)(a)(ii) and (ii.1) and the definitions of […]
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
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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