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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 […]

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 Read More »

IT143R3-Meaning of Eligible Capital Expenditure

NO: IT-143R3 DATE: August 29, 2002 SUBJECT: INCOME TAX ACT Meaning of Eligible Capital Expenditure REFERENCE: The definition of “eligible capital expenditure” in subsection 14(5) (also sections 68 and 69, the definition of “eligible capital property” in section 54, the definition of “cumulative eligible capital” in subsection 14(5), and paragraphs 13(7.5)(b), (c) and (d) of the Income

IT143R3-Meaning of Eligible Capital Expenditure Read More »

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