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ITA Section: 40(2)(c)

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ITA Section: 40(2)(c)

IT268R3- Inter vivos transfer of farm property to child

Category: CRA Interpretations

June 22, 2017

NO.: IT-268R3 DATE: February 13, 1987 SUBJECT: INCOME TAX ACT Inter Vivos Transfer of Farm Property to Child REFERENCE: Subsections 73(3) and 73(4) (also sections 69, 75, 75.1, 80 and 110.6, subsections 40(1),

ITA Sections: 100(2), 110.6, 146(5.3), 146(5.4), 146(5.5), 20(1), 21(1), 21(2), 248(1), 252(1), 26(19), 26(3), 26(5), 40(1.1), 40(1), 40(2)(b), 40(2)(c), 54(g), 69, 70(10), 70(9.6), 70(9.8), 73(3), 73(4), 73(5), 75, 75.1, 80

Topics: Inter Vivos Transfer of Farm Property to Child

Income Tax Folio S1-F3-C2, Principal Residence

Category: CRA Interpretations

March 23, 2017

Income Tax Folio S1-F3-C2, Principal Residence Series 1: Individuals Folio 3: Family Unit Issues Chapter 2: Principal Residence Summary This Chapter discusses the principal residence exemption,

ITA Sections: 104(4)(a), 107(2.01), 107(2), 107(4), 110.6, 110.6(19), 13(7), 220(3.2), 40(2)(b), 40(2)(c), 40(2)(g)(iii), 40(4), 40(6), 40(7.1), 40(7), 45(1), 45(2), 45(3), 45(4), 54, 54.1

Topics: Principal Residence

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ITA Section: 40(2)(c)

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ITA Section: 40(2)(c)

IT268R3- Inter vivos transfer of farm property to child

Income Tax Folio S1-F3-C2, Principal Residence

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