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Canadian tax interpretations and transactional implications
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  • Tax Topics
  • Income Tax Act
  • 111-120

111-120

Table of Contents

Subtopics

  • Section 111
  • Section 112
  • Section 113
  • Section 114
  • Section 115
  • Section 115.1
  • Section 115.2
  • Section 116
  • Section 118
  • Section 118.041
  • Section 118.06
  • Section 118.1
  • Section 118.2
  • Section 118.3
  • Section 118.4
  • Section 118.5
  • Section 118.6
  • Section 118.8
  • Section 118.9
  • Section 118.02
  • Section 118.06
  • Section 118.61
  • Section 118.81
  • Section 118.94
  • Section 119
  • Section 120
  • Section 120.4

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  • Income Tax Act
    • 1-20
    • 21-40
    • 41-60
    • 61-80
    • 81-100
    • 101-110
    • 111-120
      • Section 111
      • Section 112
      • Section 113
      • Section 114Individual resident in Canada for only part of year
      • Section 115
      • Section 115.1
      • Section 115.2
      • Section 116
      • Section 118
      • Section 118.041
      • Section 118.06
      • Section 118.1
      • Section 118.2
      • Section 118.3
      • Section 118.4
      • Section 118.5
      • Section 118.6
      • Section 118.8Credit for EI and QPIP premiums and CPP contributions
      • Section 118.9Transfer to parent or grandparent
      • Section 118.02
      • Section 118.06
      • Section 118.61
      • Section 118.81Tuition, textbook and education tax credits transferred
      • Section 118.94Tax payable by non-residents (credits restricted)
      • Section 119Former resident — credit for tax paid
      • Section 120
      • Section 120.4
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