Subsection 46(3) - Properties ordinarily disposed of as a set
See Also
Plamondon v. The Queen, 2011 DTC 1137 [at 746], 2011 TCC 47 (Informal Procedure)
Hogan J. found at para. 22 that, even if a collection of insects were the taxpayers' personal use property, they did not form an "unbreakable...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 54 - Personal-Use Property | 172 |
Administrative Policy
12 June 2013 STEP Roundtable, 2013-0481001C6 - 2013 STEP Canada Roundtable, Question 8
The CRA considers that a set for these purposes is a number of properties belonging together and relating to each other. For example, in the...