Income Tax Folio S7-F1-C1, Split-receipting and Deemed Fair Market Value Category: CRA Interpretations April 20, 2017 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: Read More ITA Sections: 110.1, 118.1, 13(21), 14(5), 143.2(1), 143.2(6.1), 237.1(1), 245(2), 248(10), 248(30), 248(31), 248(32), 248(33), 248(34), 248(35), 248(36), 248(37), 248(38), 248(39), 248(40), 248(41), 38(a.1), 54, 69(1)(b), 70(6), 70(9), 73(1), 73(3), 73(4), 85(1), 85(2), Reg 3501 Topics: Split-receipting and Deemed Fair Market Value
