Special reserves - Sale of land

NO: IT152R3 DATE: June 18 1985 SUBJECT: INCOME TAX ACT Special reserves – Sale of land REFERENCE: Paragraph 20(1)(n) and subsection 20(8) (also section 78 and paragraphs 72(1)(a) and 72(2)(a)) This bulletin cancels and replaces Interpretation Bulletin IT-152R2. Current revisions are designated by vertical lines. Proposals contained in the Notices of Ways and Means Motions of […]