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Tax Topics
Income Tax Act
Section 55
Section 55
Table of Contents
Subtopics
Subsection 55(1)
Subsection 55(2)
Subsection 55(2.1)
Subsection 55(2.3)
Subsection 55(2.5)
Subsection 55(3)
Subsection 55(3.01)
Subsection 55(3.1)
Subsection 55(3.2)
Subsection 55(4)
Subsection 55(5)
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Section 54.1
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Certain shares deemed to be capital property
Section 55
Subsection 55(1)
Definitions
Subsection 55(2)
Deemed proceeds or capital gain
Subsection 55(2.1)
Subsection 55(2.3)
Subsection 55(2.5)
Subsection 55(3)
Application
Subsection 55(3.01)
Subsection 55(3.1)
Where paragraph (3)(b) not applicable
Subsection 55(3.2)
Interpretation of paragraph (3.1)(b)
Subsection 55(4)
Avoidance of subsection (2)
Subsection 55(5)
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Section 56
Section 56.1
Section 56.4
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Capital element of annuity payments
Section 60.1
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Section 60.03
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