Taxable Canadian Property - Interests in and Options on Real Property and Shares

  NO: IT-176R2 DATE: April 23, 1993 SUBJECT: INCOME TAX ACT Taxable Canadian Property – Interests in and Options on Real Property and Shares REFERENCE: Paragraph 115(1)(b) (also subsections 2(3) and 115(3) and paragraph 89(1)(g)) Application This bulletin cancels and replaces Interpretation Bulletin IT-176R dated September 2, 1975. Summary Non-residents are subject to taxation in Canada […]