Section 38 - Taxable capital gain and allowable capital loss

Table of Contents

Section 38 - Taxable capital gain and allowable capital loss
Paragraph 38(a.1)
Administrative Policy(1)
Paragraph 38(a.2)
See Also(1)

Paragraph 38(a.1)

Administrative Policy

2015 Ruling 2014-0532201R3 - Corporate reorganization

Background

This reorganization concerns a Canadian corporate group for which five named individuals (B to F), a spousal trust for D and four...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 84 - Subsection 84(3) cancellation of upstream shareholding on s. 88(1) wind-up 65
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts donation and sale-back of public company shares 84

Paragraph 38(a.2)

See Also

Staltari v. The Queen, 2015 DTC 1130 [at 818], 2015 TCC 123

A commercial real estate broker donated land to the City of Ottawa, received a charitable receipt for its appraised value and claimed that his...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Evidence uncorroborated testimony 99
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business no business where no business organization 167
Tax Topics - Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(a) exclusion of gains that are ordinary income 149
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate secondary intention to develop land irrelevant if land donated instead 500

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