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IT123R6- Transactions Involving Eligible Capital Property

NO: IT-123R6 DATE: June 1, 1997 SUBJECT: INCOME TAX ACT Transactions Involving Eligible Capital Property REFERENCE: Section 14 (also sections 102 and 110.6; the definition of “eligible capital property” in section 54; subsections 20(4.2), 24(1), 39.1(5), 96(1), 104(21) and 104(21.2); the definition of “capital dividend account” in subsection 89(1), the definition of “exempt capital gains balance” in subsection 39.1(1) and the definitions […]

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IT125R4- Dispositions of Resource Properties

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

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IT159R3- Capital debts established to be bad debts

NO: IT159R3 DATE: MAY 1, 1989 SUBJECT: INCOME TAX ACT Capital Debts Established to be Bad Debts REFERENCE: Paragraph 50(1)(a) and subsection 50(2) (Also subsections 20(4) and 41(3), paragraphs 20(1)(p), 39(1)(b), 40(2)(g) and 54(e), and subparagraphs 54(f)(ii) and 54(i)(iii)). Application This bulletin replaces and cancels Interpretation Bulletin IT-159R2 dated December 18, 1979. Current revisions are designated

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