IT234- Income of Deceased Persons – Farm Crops

NO: IT-234 DATE: July 21, 1975 SUBJECT: INCOME TAX ACT Income of deceased persons – Farm crops REFERENCE: Subsection 70(2) (also subsection 70(1)) 1. A taxpayer who farms land that he owns or rents, or who rents land that he owns to a sharecropper, may have an interest in a crop that is sown but not […]

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