- Category: CRA Interpretations
Series 3: Property, Investments and Savings Plans Folio 3: Capital Transactions Chapter 1: Replacement Property Summary Subsections 13(4) and 44(1) permit a taxpayer to
- ITA Sections: 128.1(4)(b), 13(21), 13(35), 13(37), 13(4.1), 13(4.1)(a.1), 13(4.1)(a), 13(4.1)(b), 13(4.2), 13(4.3), 13(4.3)(a), 13(4.3)(b), 13(4), 13(4)(c), 13(4)(c)(i), 13(4)(d), 20(16.1)(b), 220(3.2), 248(1), 40(1)(a)(iii), 44, 44(1.1), 44(1), 44(1)(b), 44(1)(e), 44(1)(e)(i), 44(1)(e)(i)(A), 44(1)(e)(i)(B), 44(1)(e)(iii), 44(1)(f), 44(2), 44(4), 44(5), 44(5)(a.1), 44(5)(a), 44(5)(b), 44(6), 44(7), 44(7)(b), 54, 70, 72, 72(2), 73(3), 85(1), 87, 87(2)(l.3), 87(2)(l.4), 88(1), 88(1)(a), 88(1)(e.2), 96(1)(a), 98(3)
- Topics: Replacement Property