- Category: CRA Interpretations
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 Section: 75
- Category: CRA Interpretations
Income Tax Folio S4-F3-C1, Price Adjustment Clauses Series 4: Businesses Folio 3: General Principles of Business Income Calculation Chapter 1: Price Adjustment Clauses Summary A
- Topics: Price Adjustment Clauses
- Category: CRA Income Tax Folio, CRA Interpretations
Income Tax Folio S6-F1-C1, Residence of a Trust or Estate Series 6: Trusts Folio 1: Trusts and Residency Issues Chapter 1: Residence of a
- Topics: Estates, Non-Resident Trusts, Residence, Residence of a Trust, Trusts
- Category: CRA Interpretations
NO: IT-434R DATE: April 30, 1982 SUBJECT: INCOME TAX ACT Rental of Real Property by Individual REFERENCE: Section 3 (also sections 9 and 216, and