54(a)

IT102R2 – Conversion of property, other than real property, from or to inventory

NO: IT-102R2 DATE : July 22, 1985 SUBJECT : INCOME TAX ACT Conversion of Property, Other than Real Property, from or to Inventory Section 9 (also section 45, subsections 13(7) and 248(1), and paragraphs 13(21)(c) and 54(a), (b) and (c)) The comments in this bulletin apply for taxation years commencing after its issue date. IT-102R will […]

IT102R2 – Conversion of property, other than real property, from or to inventory Read More »

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 »

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