ITA Section: 13(21)


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ITA Section: 13(21)

Income Tax Folio S7-F1-C1, Split-receipting and Deemed Fair Market Value Series 7: Charities and Non-profit Organizations Folio 1: Charitable Gifts and Deductions Chapter 1:
NO: IT-273R2 DATE: September 13, 2000 SUBJECT: INCOME TAX ACT Government Assistance — General Comments REFERENCE: Section 9, subsection 13(7.1), paragraphs 12(1)(x) and 53(2)(k) (also sections 66,
NO: IT-170R DATE: August 25, 1980 SUBJECT: INCOME TAX ACT Sale of Property — When Included in Income Computation REFERENCE: Paragraphs 12(1)(b), 13(21)(c) and subparagraph 54(c)(i) (also section 79 and subparagraphs 13(21)(d)(i), 54(c)(v)
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