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an expenditure made to acquire rights in or arising out of scientific research and experimental development Marginal no deduction allowed under ss 110 1 and 118 1 in respect of an expenditure on scientific research and experimental development made by a taxpayer in a taxation year an amount is otherwise deductible under this section and under section 110 1 or 118 1 no deduction may be made in respect of the expenditure under section 110 1 or 118 1 in computing the taxable income of or the tax payable by the taxpayer for any taxation year Marginal of a capital nature the purposes of section 13 an amount claimed under subsection that may reasonably be considered to be in respect of a property described in paragraph as that paragraph read in its application in respect of the property is deemed to be an amount allowed to the taxpayer in respect of the property under regulations made under paragraph and for that purpose the property is deemed to be of a separate prescribed class Marginal restriction event a taxpayer was at any time this subsection referred to as before the end of a taxation year of the taxpayer last subject to | [
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a loss restriction event the amount determined for the purposes of paragraph for the year with respect to the taxpayer in respect of a business is the amount if any by which amount if any by which total of all amounts each of which is expenditure described in paragraph or that was made by the taxpayer before that time lesser of the amounts determined immediately before that time in respect of the taxpayer under subparagraphs and as those paragraphs read on March 29 2012 in respect of expenditures made and property acquired by the taxpayer before 2014 or amount determined in respect of the taxpayer under paragraph for its taxation year that ended immediately before that time exceeds the total of all amounts each of which is total of all amounts determined in respect of the taxpayer under paragraphs to for its taxation year that ended immediately before that time or amount deducted under subsection in computing the income for its taxation year that ended immediately before that time exceeds total of the business to which the amounts described in any of clauses to can reasonably be considered to have been related was carried on by the taxpayer for profit | [
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] | 501 |
or with a reasonable expectation of profit throughout the year the total of income for the year from the business before making any deduction under subsection and properties were sold leased rented or developed or services were rendered in the course of carrying on the business before that time the income for the year before making any deduction under subsection from any other business substantially all the income of which was derived from the sale leasing rental or development as the case may be of similar properties or the rendering of similar services and total of all amounts each of which is an amount determined in respect of a preceding taxation year of the taxpayer that ended after that time equal to the lesser of amount determined under subparagraph with respect to the taxpayer in respect of the business for that preceding year and amount in respect of the business deducted under subsection in computing the income for that preceding year Marginal this section approvedmeans approved by the Minister after the Minister has if the Minister considers it necessary obtained the advice of the Department of Industry or the National Research Council of Canada scientific research and experimental 1996 c | [
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] | 502 |
21 s Marginal this section to expenditures on or in respect of scientific research and experimental development the references occur in subsection include only each of which was an expenditure incurred for and all or substantially all of which was attributable to the prosecution of scientific research and experimental development and of a current nature that were directly attributable as determined by regulation to the prosecution of scientific research and experimental development and the references occur other than in subsection include only incurred by a taxpayer in a taxation year than a taxation year for which the taxpayer has elected under clause each of which is expenditure of a current nature all or substantially all of which was attributable to the prosecution or to the provision of premises facilities or equipment for the prosecution of scientific research and experimental development in Canada or expenditure of a current nature directly attributable as determined by regulation to the prosecution or to the provision of premises facilities or equipment for the prosecution of scientific research and experimental development in Canada and 2012 c 31 s a taxpayer has elected in prescribed form and in accordance with subsection for a taxation year expenditures incurred | [
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by the taxpayer in the year each of which is 2012 c 31 s expenditure of a current nature for the prosecution of scientific research and experimental development in Canada directly undertaken on behalf of the taxpayer 2012 c 31 s portion of an expenditure made in respect of an expense incurred in the year for salary or wages of an employee who is directly engaged in scientific research and experimental development in Canada that can reasonably be considered to relate to such work having regard to the time spent by the employee thereon and for this purpose where that portion is all or substantially all of the expenditure that portion shall be deemed to be the amount of the expenditure or cost of materials consumed or transformed in the prosecution of scientific research and experimental development in Canada or 2012 c 31 s greater certainty references to scientific research and experimental development related to a business include any scientific research and experimental development that may lead to or facilitate an extension of that in the case of a taxpayer who derives all or substantially all of the revenue from the prosecution of scientific research and experimental development the sale | [
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] | 504 |
of rights arising out of scientific research and experimental development carried on by the the prosecution of scientific research and experimental development shall not be considered to be a business of the taxpayer to which scientific research and experimental development is and to expenditures of a current nature include any expenditure made by a taxpayer other than an expenditure made by the taxpayer for acquisition from a person or partnership of a property that is a capital property of the taxpayer or use of or the right to use property that would be capital property of the taxpayer if it were owned by the taxpayer Marginal or wages expenditure of a taxpayer not include for the purposes of clauses and remuneration based on profits or a bonus where the remuneration or bonus as the case may be is in respect of a specified employee of the taxpayer and for the purpose of paragraph an amount paid in respect of an expense incurred for salary or wages paid to an employee only if the taxpayer reasonably believes that the salary or wages is not subject to an income or profits tax imposed because of the presence or activity in a country | [
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] | 505 |
other than Canada by a government of that other country Marginal re specified employees the purposes of clauses and expenditures incurred by a taxpayer in a taxation year do not include expenses incurred in the year in respect of salary or wages of a specified employee of the taxpayer to the extent that those expenses exceed the amount determined by the formula A where Marginal corporations a taxation year of a corporation that ends in a calendar year the corporation employs an individual who is a specified employee of the corporation corporation is associated with another corporation this subsection and subsection referred to as the in a taxation year of the associated corporation that ends in the calendar year and individual is a specified employee of the associated corporation in the taxation year of the associated corporation that ends in the calendar year for the purposes of clauses and the expenditures incurred by the corporation in its taxation year or years that end in the calendar year and by each associated corporation in its taxation year or years that end in the calendar year do not include expenses incurred in those taxation years in respect of salary or wages of | [
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] | 506 |
the specified employee unless the corporation and all of the associated corporations have filed with the Minister an agreement referred to in subsection in respect of those years Marginal among associated corporations all of the members of a group of associated corporations of which an individual is a specified employee file in respect of their taxation years that end in a particular calendar year an agreement with the Minister in which they allocate an amount in respect of the individual to one or more of them for those years and the amount so allocated or the total of the amounts so allocated as the case may be does not exceed the amount determined by the formula A where the maximum amount that may be claimed in respect of salary or wages of the individual for the purposes of clauses and by each of the corporations for each of those years is the amount so allocated to it for each of those years Marginal agreement referred to in subsection is deemed not to have been filed by a taxpayer unless is in prescribed and the taxpayer is a corporation it is accompanied by its directors are legally entitled to administer its | [
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] | 507 |
affairs a certified copy of their resolution authorizing the agreement to be made and its directors are not legally entitled to administer its affairs a certified copy of the document by which the person legally entitled to administer its affairs authorized the agreement to be made Marginal corporation the purposes of subsections and and this subsection each related to a particular corporation of which a partner is individual related to a particular corporation or corporation associated with a particular corporation and partnership of which a member whose liability as a member is not limited is individual related to a particular corporation or corporation associated with a particular corporation is deemed to be a corporation associated with the particularcorporation Marginal for election election made under clause for a taxation year by a taxpayer shall be filed by the taxpayer on the day on which the taxpayer first files a prescribed form referred to in subsection for the year Marginal requirement prescribed form must be filed by a taxpayer with the Minister in respect of any expenditure that would be incurred by the taxpayer in a taxation year that begins after 1995 if this Act were read without reference to subsection that | [
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] | 508 |
is claimed by the taxpayer for the year as a deduction under this section on or before the day that is 12 months after the date for the taxation year containing information in respect of the and preparer information as defined in subsection Marginal to file to subsection if the prescribed information in respect of an expenditure referred to in paragraph is not contained in the form referred to in subsection no amount in respect of the expenditure may be deducted under subsection Marginal expenditures a taxpayer has not filed a prescribed form in respect of an expenditure in accordance with subsection for the purposes of this Act the expenditure is deemed not to be an expenditure on or in respect of scientific research and experimental development Marginal length contract linked work the purposes of this section and sections 127 and 127 1 where is performed by a taxpayer for a person or partnership at a time when the person or partnership does not deal at length with the taxpayer and work would be scientific research and experimental development if it were performed by the person or partnership the work is deemed to be scientific research and experimental development Marginal | [
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] | 509 |
rule the purposes of subparagraphs to the amount of a particular expenditure made by a taxpayer shall be reduced by the amount of any related expenditure of the person or partnership to whom the particular expenditure is made that is not an expenditure of a current nature of the person or partnership Marginal of certain payments an expenditure is required to be reduced because of subsection the person or the partnership referred to in that subsection is required to inform the taxpayer in writing of the amount of the reduction without delay if requested by the taxpayer and in any other case no later than 90 days after the end of the calendar year in which the expenditure was made 37 1998 c 19 s 37 1998 c 19 s 37 1998 c 19 s Marginal capital gain and allowable capital loss 38For the purposes of this Act to paragraphs to a taxable capital gain for a taxation year from the disposition of any property is of the capital gain for the year from the disposition of the taxable capital gain for a taxation year from the disposition of a property is equal to zero if disposition is the making | [
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] | 510 |
of a gift to a qualified donee of a share debt obligation or right listed on a designated stock exchange a share of the capital stock of a mutual fund corporation a unit of a mutual fund trust an interest in a related segregated fund trust the meaning assigned by paragraph 138 or a prescribed debt obligation disposition is deemed by section 70 to have occurred and the property is security described in subparagraph and subject of a gift to which subsection 118 applies and that is made by the estate to a qualified donee or disposition is the exchange for a security described in subparagraph of a share of the capital stock of a corporation which share included at the time it was issued and at the time of the disposition a condition allowing the holder to exchange it for the security and the taxpayer no consideration on the exchange other than the security and a gift of the security to a qualified donee not more than 30 days after the taxable capital gain for a taxation year from the disposition of a property is equal to zero if disposition is the making of a gift to a qualified | [
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] | 511 |
donee than a private of a property described in respect of the taxpayer in paragraph 110 or in the definitiontotal ecological giftsin subsection 118 or disposition is deemed by section 70 to have occurred and the property is in subparagraph and subject of a gift to which subsection 118 applies and that is made by the estate to a qualified donee than a private taxable capital gain for a taxation year from the disposition of an interest in a partnership than a prescribed interest in a that would be an exchange described in subparagraph if the interest were a share in the capital stock of a corporation is equal to the lesser of taxable capital gain determined without reference to this paragraph and of the amount if any by which total of cost to the taxpayer of the partnership interest and amount required by subparagraph or to be added in determining the adjusted cost base of the partnership interest exceeds adjusted cost base to the taxpayer of the partnership interest without reference to subparagraphs and allowable capital loss for a taxation year from the disposition of any property is of the capital loss for the year from the disposition of | [
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] | 512 |
that and allowable business investment loss for a taxation year from the disposition of any property is of the business investment loss for the year from the disposition of that property Marginal transaction shares 38 1If a taxpayer acquires a property this section referred to as the that is included in a share class of property in the course of a transaction or series of transactions to which any of section 51 subsections and and 85 sections 86 and 87 and subsections and apply the transfer of the acquired property is part of a gifting arrangement the meaning assigned by section 237 or of a transaction or series of transactions to which subsection applies or the transferor is a person with whom the taxpayer was at the time of the acquisition not dealing at length there shall be added at the time of the transfer to the exemption threshold in respect of the share class of property and deducted from the exemption threshold in respect of the share class of property the amount determined by the formula A B where the transferor receives particular shares of the capital stock of the taxpayer as consideration for the acquired property and those | [
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] | 513 |
particular shares are listed on a designated stock exchange or are shares of a mutual fund corporation then for the purposes of this section and subsection particular shares are deemed to be shares of the transferor and shall be added to the exemption threshold in respect of the share class of property that includes the particular shares the amount that is determined under paragraph or that would be so determined if paragraph applied to the taxpayer Marginal of gain re certain gifts 38 2If a taxpayer is entitled to an amount of an advantage in respect of a gift of property described in paragraph or paragraphs apply only to that proportion of the capital gain in respect of the gift that the eligible amount of the gift is of the proceeds of disposition in respect of the and applies to the extent that the capital gain in respect of the gift exceeds the amount of the capital gain to which paragraph or applies Marginal of capital gain and capital loss the purposes of this Act capital gain for a taxation year from the disposition of any property is the gain for the year determined under this Subdivision the extent of | [
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] | 514 |
the amount thereof that would not if section 3 were read without reference to the expression than a taxable capital gain from the disposition of a in paragraph and without reference to paragraph be included in computing the income for the year or any other taxation from the disposition of any property of the taxpayer other than 2016 c 12 s object that the Canadian Cultural Property Export Review Board has determined meets the criterion set out in paragraph of theCultural Property Export and Import Actif disposition is to an institution or a public authority in Canada that was at the time of the disposition designated under subsection of that Act either generally or for a specified purpose related to that object or disposition is deemed by section 70 to have occurred and the object is the subject of a gift to which subsection 118 applies and that is made by the estate to an institution that would be described in clause if the disposition were made at the time the estate makes the gift Canadian resource property foreign resource property property if the disposition is a disposition to which subsection 142 or or 142 applies insurance policy including a | [
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] | 515 |
life insurance policy except for that part of a life insurance policy in respect of which a policyholder is deemed by paragraph 138 to have an interest in a related segregated fund trust timber resource or interest of a beneficiary under a qualifying environmental capital loss for a taxation year from the disposition of any property is the loss for the year determined under this Subdivision the extent of the amount thereof that would not if section 3 were read in the manner described in paragraph of this subsection and without reference to the expression the allowable business investment loss for the in paragraph be deductible in computing the income for the year or any other taxation from the disposition of any property of the taxpayer other than property or described in any of subparagraphs to and and business investment loss for a taxation year from the disposition of any property is the amount if any by which the capital loss for the year from a disposition after 1977 which subsection applies or a person with whom the taxpayer was dealing at length of any property that is share of the capital stock of a small business corporation or debt | [
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] | 516 |
owing to the taxpayer by a private corporation than where the taxpayer is a corporation a debt owing to it by a corporation with which it does not deal at that is small business corporation bankrupt that was a small business corporation at the time it last became a bankrupt or corporation referred to in section 6 of the Act that was insolvent the meaning of that and was a small business corporation at the time a order under that Act was made in respect of the corporation exceeds the total of the case of a share referred to in subparagraph the amount if any of the increase after 1977 by virtue of the application of subsection in the adjusted cost base to the taxpayer of the share or of any share this subparagraph referred to as a for which the share or a replaced share was substituted or exchanged the case of a share referred to in subparagraph that was issued before 1972 or a share this subparagraph and subparagraph referred to as a that was substituted or exchanged for such a share or for a substituted share the total of all amounts each of which is an amount | [
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received after 1971 and before or on the disposition of the share or an amount receivable at the time of such a disposition by taxpayer the taxpayer is an individual the spouse or partner or trust of which the taxpayer or the spouse or partner was a beneficiary as a taxable dividend on the share or on any other share in respect of which it is a substituted share except that this subparagraph shall not apply in respect of a share or substituted share that was acquired after 1971 from a person with whom the taxpayer was dealing at length the case of a share to which subparagraph applies and where the taxpayer is a trust for which a day is to be or has been determined under paragraph or by reference to a death or later death as the case may be the total of all amounts each of which is an amount received after 1971 or receivable at the time of the disposition as a taxable dividend on the share or on any other share in respect of which it is a substituted share by an individual whose death is that death or later death as the case | [
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] | 518 |
may be or a spouse or partner of the individual and amount determined in respect of the taxpayer under subsection or as the case may be Marginal currency dispositions by an individual because of any fluctuation after 1971 in the value of one or more currencies other than Canadian currency relative to Canadian currency an individual than a has made one or more particular gains or sustained one or more particular losses in a taxation year from dispositions of currency other than Canadian currency and the particular gains or losses would in the absence of this subsection be capital gains or losses described under subsection does not apply to any of the particular gains or amount determined by the following formula is deemed to be a capital gain of the individual for the year from the disposition of currency other than Canadian A where amount determined by the following formula is deemed to be a capital loss of the individual for the year from the disposition of currency other than Canadian D where Marginal exchange capital gains and losses because of any fluctuation after 1971 in the value of a currency other than Canadian currency relative to Canadian currency a | [
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] | 519 |
taxpayer has made a gain or sustained a loss in a taxation year than a gain or loss that would in the absence of this subsection be a capital gain or capital loss to which subsection or applies or a gain or loss in respect of a transaction or event in respect of shares of the capital stock of the amount of the gain the extent of the amount of that gain that would not if section 3 were read in the manner described in paragraph be included in computing the income for the year or any other taxation if any is deemed to be a capital gain of the taxpayer for the year from the disposition of currency other than Canadian and amount of the loss the extent of the amount of that loss that would not if section 3 were read in the manner described in paragraph be deductible in computing the income for the year or any other taxation if any is deemed to be a capital loss of the taxpayer for the year from the disposition of currency other than Canadian currency Marginal gain parked obligation the purposes of subsection if a debt obligation owing by | [
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] | 520 |
a taxpayer to in this subsection and subsections and as is denominated in a foreign currency and the debt obligation has become a parked obligation at a particular time the debtor is deemed at that time to have made the gain if any that the debtor otherwise would have made if it had paid an amount at the particular time in satisfaction of the debt obligation equal to the debt obligation has become a parked obligation at the particular time as a result of its acquisition by the holder of the debt obligation the amount paid by the holder to acquire the debt and any other case the fair market value of the debt obligation at the particular time Marginal obligation the purposes of subsection a debt obligation owing by a debtor is a parked obligation at a particular time if that time the holder of the debt obligation does not deal at length with the debtor or if the debtor is a corporation has a significant interest in the debtor and any previous time a person who held the debt obligation dealt at length with the debtor and where the debtor is a corporation did not have a significant | [
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] | 521 |
interest in the and can reasonably be considered that one of the main purposes of the transaction or event or series of transactions or events that resulted in the debt obligation meeting the condition in subparagraph is to avoid the application of subsection Marginal the purposes of subsections and applies for the purpose of determining whether two persons are related to each other or whether any person is controlled by any other and 80 applies for the purpose of determining whether a person has a significant interest in a corporation Marginal loan transitional at any time a corporation resident in Canada or a partnership of which such a corporation is a member corporation or partnership referred to in this subsection and subsections and as the has received a loan from or become indebted to a creditor that is a foreign affiliate to in this subsection and subsections and as a of a qualifying entity or that is a partnership to in this subsection and subsection as a of which such an affiliate is a member and the loan or indebtedness is at a later time repaid in whole or in part then the amount of the borrowing capital gain or | [
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] | 522 |
capital loss determined in the absence of this subsection under subsection in respect of the repayment is to be reduced the case of a capital gain the creditor is a creditor affiliate by an amount not exceeding that capital gain that is equal to twice the amount that would in the absence of subparagraph and paragraph and on the assumption that the creditor capital loss in respect of the repayment of the loan or indebtedness were a capital gain of the creditor affiliate the creditor affiliate had no other income loss capital gain or capital loss for any taxation year and no other foreign affiliate of a qualifying entity had any income loss capital gain or capital loss for any taxation year be the total of all amounts each of which is an amount that would be included in computing a qualifying income under subsection for its taxation year that includes the last day of the taxation year of the creditor affiliate that includes the later time or the creditor is a creditor partnership by an amount not exceeding that capital gain that is equal to twice the amount that is the total of each amount determined in respect of | [
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] | 523 |
a particular member of the creditor partnership that is a foreign affiliate of a qualifying entity that would in the absence of subparagraph and paragraph and on the assumption that the creditor capital loss in respect of the repayment of the loan or indebtedness were a capital gain of the creditor partnership the particular member had no other income loss capital gain or capital loss for any taxation year and no other foreign affiliate of a qualifying entity had any income loss capital gain or capital loss for any taxation year be the total of all amounts each of which is an amount that would be included in computing a qualifying income under subsection for its taxation year that includes the last day of the taxation year of the particular member that includes the last day of the creditor fiscal period that includes that later and the case of a capital loss the creditor is a creditor affiliate by an amount not exceeding that capital loss that is equal to twice the amount in respect of the creditor capital gain in respect of the repayment of the loan or indebtedness that would in the absence of paragraph and on the | [
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] | 524 |
assumption that the creditor affiliate had no other income loss capital gain or capital loss for any taxation year and no other foreign affiliate of a qualifying entity had any income loss capital gain or capital loss for any taxation year be the total of all amounts each of which is an amount that would be included in computing a qualifying income under subsection for its taxation year that includes the last day of the taxation year of the creditor affiliate that includes the later time or the creditor is a creditor partnership by an amount not exceeding that capital loss that is equal to twice the amount in respect of the creditor capital gain in respect of the repayment of the loan or indebtedness that is the total of each amount determined in respect of a particular member of the creditor partnership that is a foreign affiliate of a qualifying entity that would in the absence of paragraph and on the assumption that the particular member had no other income loss capital gain or capital loss for any taxation year and no other foreign affiliate of a qualifying entity had any income loss capital gain or capital loss for | [
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any taxation year be the total of all amounts each of which is an amount that would be included in computing a qualifying income under subsection for its taxation year that includes the last day of the taxation year of the particular member that includes the last day of the creditor fiscal period that includes the later time Marginal ofqualifying entity purposes of subsections and qualifying entitymeans the case of a borrowing party that is a corporation borrowing party corporation resident in Canada of which borrowing party is a subsidiary corporation or corporation described in this paragraph is a subsidiary corporation corporation resident in Canada share of the capital stock of which is owned by borrowing party or corporation that is described in this subparagraph or subparagraph or or substantially all of the capital stock of which is owned by one or more corporations resident in Canada that are borrowing parties in respect of the creditor affiliate because of subsection or partnership each member of which is corporation described in any of subparagraphs to or partnership described in this and the case of a borrowing party that is a partnership borrowing party each member determined as if each member of | [
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] | 526 |
a partnership that is a member of another partnership is a member of that other partnership of the borrowing party is either a particular corporation resident in Canada this paragraph referred to as the or a corporation resident in Canada that is asubsidiary corporation as defined in subsection of the parent parent or corporation resident in Canada that is asubsidiary corporation as defined in subsection of the parent or partnership each member of which is any of borrowing party corporation described in subparagraph and partnership described in this subparagraph Marginal loan transitional election and paragraph do not apply in respect of a repayment in whole or in part of a loan or indebtedness if an election has been filed with the Minister before 2019 jointly by borrowing the creditor is a creditor affiliate each qualifying entity of which the creditor affiliate is a foreign and the creditor is a creditor partnership each qualifying entity of which a member of the creditor partnership is a foreign affiliate Marginal in respect of purchase of bonds etc by issuer a taxpayer has issued any bond debenture or similar obligation and has at any subsequent time in a taxation year and after 1971 purchased | [
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] | 527 |
the obligation in the open market in the manner in which any such obligation would normally be purchased in the open market by any member of the public amount if any by which the amount for which the obligation was issued by the taxpayer exceeds the purchase price paid or agreed to be paid by the taxpayer for the obligation shall be deemed to be a capital gain of the taxpayer for the taxation year from the disposition of a capital property and amount if any by which the purchase price paid or agreed to be paid by the taxpayer for the obligation exceeds the greater of the principal amount of the obligation and the amount for which it was issued by the taxpayer shall be deemed to be a capital loss of the taxpayer for the taxation year from the disposition of a capital property to the extent that the amount determined under paragraph or would not if section 3 were read in the manner described in paragraph and this Act were read without reference to subsections and be included or be deductible as the case may be in computing the income for the year or any other taxation | [
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] | 528 |
year Marginal concerning disposition of Canadian securities as provided in subsection where a Canadian security has been disposed of by a taxpayer in a taxation year and the taxpayer so elects in prescribed form in the return of income under this Part for that year Canadian security owned by the taxpayer in that year or any subsequent taxation year shall be deemed to have been a capital property owned by the taxpayer in those and disposition by the taxpayer of any such Canadian security shall be deemed to be a disposition by the taxpayer of a capital property Marginal of partnerships the purpose of determining the income of a taxpayer who is a member of a partnership subsections and apply as if Canadian security owned by the partnership were owned by the and Canadian security disposed of by the partnership in a fiscal period of the partnership were disposed of by the taxpayer at the end of that fiscal period Marginal election under subsection does not apply to a disposition of a Canadian security by a taxpayer than a mutual fund corporation or a mutual fund who at the time of the disposition is trader or dealer in securities financial | [
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] | 529 |
institution defined in subsection 142 to 1995 c 21 s corporation whose principal business is the lending of money or the purchasing of debt obligations or a combination thereof or or any combination thereof Definition ofCanadian security the purposes of this section Canadian securitymeans a security than a prescribed that is a share of the capital stock of a corporation resident in Canada a unit of a mutual fund trust or a bond debenture bill note mortgage hypothecary claim or similar obligation issued by a person resident in Canada Marginal tax credit amount of any unused tax credit of a taxpayer for a particular taxation year to the extent that it was not deducted from the tax otherwise payable under this Part for the immediately preceding taxation year shall be deemed to be a capital loss of the taxpayer from a disposition of property for the year immediately following the particular taxation year Marginal scientific research and experimental development tax credit amount of any unused scientific research and experimental development tax credit of a taxpayer for a particular taxation year to the extent that it was not deducted from the tax otherwise payable under this Part for the immediately preceding | [
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] | 530 |
taxation year shall be deemed to be a capital loss of the taxpayer from a disposition of property for the year immediately following the particular taxation year except that where the taxpayer is an individual the capital loss shall be deemed to be of that amount Marginal from business investment loss computing the business investment loss of a taxpayer who is an individual than a for a taxation year from the disposition of a particular property there shall be deducted an amount equal to the lesser of amount that would be the business investment loss for the year from the disposition of that particular property if paragraph were read without reference to subparagraph and amount if any by which the total of total of all amounts each of which is twice the amount deducted by the taxpayer under section 110 6 in computing the taxable income for a preceding taxation year that before 1988 or after October 17 2000 total of all amounts each of which is of the amount deducted under section 110 6 in computing the taxable income for a preceding taxation year that after 1987 and before 1990 or after February 27 2000 and ended before October | [
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] | 531 |
18 2000 or amount determined by multiplying the reciprocal of the fraction in paragraph that applies to the taxpayer for each of the taxation years that includes February 28 2000 or October 18 2000 by the amount deducted under section 110 6 in computing the taxable income for that year and total of all amounts each of which is of the amount deducted under section 110 6 in computing the taxable income for a preceding taxation year that ended after 1989 and before February 28 2000 exceeds total of all amounts each of which is an amount deducted by the taxpayer under paragraph by virtue of subparagraph in computing the business investment loss the disposition of property in taxation years preceding the year or the disposition of property other than the particular property in the year except that where a particular amount was included under subparagraph in the income for a taxation year that ended after 1987 and before 1990 the reference in subparagraph to shall in respect of that portion of any amount deducted under section 110 6 in respect of the particular amount be read as Marginal of a trust computing the business investment loss of a trust | [
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] | 532 |
for a taxation year from the disposition of a particular property there shall be deducted an amount equal to the lesser of amount that would be the business investment loss for the year from the disposition of that particular property if paragraph were read without reference to subparagraph and amount if any by which the total of total of all amounts each of which is twice the amount designated by the trust under subsection in respect of a beneficiary in its return of income for a preceding taxation year that before 1988 or after October 17 2000 total of all amounts each of which is of the amount designated by the trust under subsection in respect of a beneficiary in its return of income for a preceding taxation year that after 1987 and before 1990 or after February 27 2000 and ended before October 18 2000 or amount determined by multiplying the reciprocal of the fraction in paragraph that applies to the trust for each of the taxation years that includes February 28 2000 or October 18 2000 by the amount designated by the trust under subsection in respect of a beneficiary in its return of income for that year | [
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] | 533 |
and total of all amounts each of which is of the amount designated by the trust under subsection in respect of a beneficiary in its return of income for a preceding taxation year that ended after 1989 and before February 28 2000 exceeds total of all amounts each of which is an amount deducted by the trust under paragraph by virtue of subparagraph in computing its business investment loss the disposition of property in taxation years preceding the year or the disposition of property other than the particular property in the year except that where a particular amount was included under subparagraph in the income for a taxation year that ended after 1987 and before 1990 the reference in subparagraph to shall in respect of that portion of any amount deducted under section 110 6 in respect of the particular amount be read as Marginal of bad debt an amount is received in a taxation year on account of a debt this subsection referred to as the in respect of which a deduction for bad debts had been made under subsection in computing a income for a preceding taxation year the amount if any by which of the recovered amount | [
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] | 534 |
exceeds the amount determined under paragraph in respect of the recovered amount is deemed to be a taxable capital gain of the taxpayer from a disposition of capital property in the year Marginal the purpose of paragraph where amount was paid by a taxpayer in respect of a debt of a corporation under an arrangement under which the taxpayer guaranteed the debt amount was paid to a person with whom the taxpayer was dealing at length and corporation was a small business corporation the time the debt was incurred and any time in the 12 months before the time an amount first became payable by the taxpayer under the arrangement in respect of a debt of the corporation that part of the amount that is owing to the taxpayer by the corporation shall be deemed to be a debt owing to the taxpayer by a small business corporation Marginal of assistance total of all amounts paid by a taxpayer in a taxation year each of which is part of any assistance described in subparagraph in respect of or for the acquisition of a capital property than depreciable by the taxpayer that was repaid by the taxpayer in the year where | [
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] | 535 |
the repayment is made after the disposition of the property by the taxpayer and under an obligation to repay all or any part of that assistance or amount repaid by the taxpayer in the year in respect of a capital property than depreciable acquired by the taxpayer that is repaid after the disposition thereof by the taxpayer and that would have been an amount described in subparagraph had the repayment been made before the disposition of the property shall be deemed to be a capital loss of the taxpayer for the year from the disposition of property by the taxpayer in the year and for the purpose of section 110 6 that property shall be deemed to have been disposed of by the taxpayer in the year Marginal 39 this section exempt capital gains balanceof an individual for a taxation year that ends before 2005 in respect of a entity means the amount determined by the formula A B C F where the entity is a trust referred to in any of paragraphs to of the entityin this subsection the amount determined under paragraph 110 in respect of the interest or interests therein and any other case the lesser of | [
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of the total of the taxable capital gains that resulted from elections made under subsection 110 in respect of the interests in or shares of the capital stock of the entity and amount that would be determined under subparagraph if amount designated in the election in respect of each interest or share were equal to the amount determined by the formula D E where Act were read without reference to subsection 110 the entity is a trust described in any of paragraphs and to of the entityin this subsection the total of of the total of all amounts each of which is the amount by which the taxable capital gain without reference to this for a preceding taxation year that began after February 27 2000 and ended before October 18 2000 that resulted from a designation made under subsection by the trust was reduced under subsection of the total of all amounts each of which is the amount by which the taxable capital gain without reference to this for a preceding taxation year that ended before February 28 2000 and that resulted from a designation made under subsection by the trust was reduced under subsection amount claimed by the individual | [
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was reduced under subsection and total of all amounts each of which is the amount by which the share of the income from a business without reference to this for its fiscal period that ended before February 28 2000 and in a preceding taxation year was reduced under subsection product obtained when the reciprocal of the fraction in paragraph that applies to the partnership for its fiscal period that includes February 28 2000 or October 17 2000 is multiplied by the total of total of all amounts each of which is the amount by which the share of the taxable capital gains without reference to this for its fiscal period that includes February 28 2000 or October 17 2000 and ended in a preceding taxation year was reduced under subsection and total of all amounts each of which is the amount by which the share of the income from a business without reference to this for its fiscal period that includes February 28 2000 or October 17 2000 and ended in a preceding taxation year was reduced under subsection and the total of total of all amounts each of which is the amount by which the share of the taxable | [
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capital gains without reference to this for its fiscal period that began after October 17 2000 and ended in a preceding taxation year was reduced under subsection and total of all amounts each of which is the amount by which the share of the income from a business without reference to this for its fiscal period that began after October 17 2000 and ended in a preceding taxation year was reduced under subsection and any other case the total of all amounts each of which is the amount by which the total of the capital gains otherwise determined under subsection 130 or subsections 138 and 138 or subsection as the case may be for a preceding taxation year in respect of the entity was reduced under subsection 39 and the entity is a trust described in any of paragraphs to of the entityin this subsection the total of all amounts each of which is an amount included before the year in the cost to the individual of a property under subsection or paragraph because of the exempt capital gains balance in respect of the entity and any other case des gains en capital entitymeans investment corporation mortgage investment corporation mutual | [
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] | 540 |
fund corporation mutual fund trust partnership related segregated fund trust for the purpose of section 138 1 trust governed by an employees profit sharing plan trust maintained primarily for the benefit of employees of a corporation or two or more corporations that do not deal at length with each other where one of the main purposes of the trust is to hold interests in or for civil law rights in shares of the capital stock of the corporation or corporations as the case may be or any corporation not dealing at length therewith trust established exclusively for the benefit of one or more persons each of whom was at the time the trust was created either a person from whom the trust received property or a creditor of that person where one of the main purposes of the trust is to secure the payments required to be made by or on behalf of that person to such creditor and trust all or substantially all of the properties of which consist of shares of the capital stock of a corporation where the trust was established pursuant to an agreement between 2 or more shareholders of the corporation and one of the | [
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] | 541 |
main purposes of the trust is to provide for the exercise of voting rights in respect of those shares pursuant to that agreement Marginal of capital gain at any time after February 22 1994 an individual disposes of an interest in or a share of the capital stock of a entity the capital gain if any otherwise determined for a taxation year from the disposition shall be reduced by such amount as the individual claims not exceeding the amount determined by the formula A B C where the entity made a designation under subsection in respect of the individual for the year twice the amount if any claimed under subsection 39 by the individual for the year in respect of the entity the entity is a partnership twice the amount if any claimed under subsection by the individual for the year in respect of the entity and any other case the amount if any claimed under subsection 39 by the individual for the year in respect of the entity and Marginal of taxable capital gain taxable capital gain otherwise determined under subsection of an individual for a taxation year as a result of a designation made under that subsection by | [
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] | 542 |
a entity shall be reduced by such amount as the individual claims not exceeding of the exempt capital gains balance for the year in respect of the entity Marginal in share of taxable capital gains share otherwise determined for a taxation year of a taxable capital gain of a partnership from the disposition of a property than property acquired by the partnership after February 22 1994 in a transfer to which subsection for its fiscal period that ends after February 22 1994 and in the year shall be reduced by such amount as the individual claims not exceeding the amount determined by the formula A B where 2016 c 12 s Marginal of capital gains total capital gains otherwise determined under subsection 130 or subsections 138 and 138 or subsection as the case may be of an individual for a taxation year as a result of one or more elections allocations or designations made after February 22 1994 by a entity shall be reduced by such amount as the individual claims not exceeding the exempt capital gains balance for the year in respect of the entity Marginal exempt capital gains balance subsection 39 where at any time an individual ceases | [
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] | 543 |
to be a member or shareholder of or a beneficiary under a entity the exempt capital gains balance of the individual in respect of the entity for each taxation year that begins after that time is deemed to be nil Marginal rules as otherwise expressly provided in this Part gain for a taxation year from the disposition of any property is the amount if any by which the property was disposed of in the year the amount if any by which the proceeds of disposition exceed the total of the adjusted cost base to the taxpayer of the property immediately before the disposition and any outlays and expenses to the extent that they were made or incurred by the taxpayer for the purpose of making the disposition or the property was disposed of before the year the amount if any claimed by the taxpayer under subparagraph in computing the gain for the immediately preceding year from the disposition of the property exceeds to subsection such amount as the taxpayer may claim the case of an individual than a in prescribed form filed with the return of income under this Part for the year and any other case in the return | [
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of income under this Part for the year as a deduction not exceeding the lesser of reasonable amount as a reserve in respect of such of the proceeds of disposition of the property that are payable to the taxpayer after the end of the year as can reasonably be regarded as a portion of the amount determined under subparagraph in respect of the property and amount equal to the product obtained when of the amount determined under subparagraph in respect of the property is multiplied by the amount if any by which 4 exceeds the number of preceding taxation years of the taxpayer ending after the disposition of the and loss for a taxation year from the disposition of any property is the property was disposed of in the year the amount if any by which the total of the adjusted cost base to the taxpayer of the property immediately before the disposition and any outlays and expenses to the extent that they were made or incurred by the taxpayer for the purpose of making the disposition exceeds the proceeds of disposition of the property and any other case nil Marginal of security gain for a particular taxation year from | [
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] | 545 |
a disposition of a security of the taxpayer defined in subsection 118 that is the making of a gift than an excepted gift within the meaning assigned by subsection 118 to a qualified donee defined in subsection 149 is the amount if any by which the disposition occurred in the particular year the amount if any by which the proceeds of disposition exceed the total of the adjusted cost base to the taxpayer of the security immediately before the disposition and any outlays and expenses to the extent they were made or incurred by the taxpayer for the purpose of making the disposition and the disposition occurred in the period that ends at the beginning of the particular year the amount if any deducted under paragraph in computing the gain for the preceding taxation year from the disposition of the security exceeds amount that the taxpayer claims in prescribed form filed with the return of income for the particular year not exceeding the eligible amount of the gift where the taxpayer is not deemed by subsection 118 to have made a gift of property before the end of the particular year as a consequence of a disposition of the security | [
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] | 546 |
by the donee or as a consequence of the security ceasing to be a security of the taxpayer before the end of the particular year Marginal property disposed of to a child computing the amount that a taxpayer may claim under subparagraph in computing the gain from the disposition of a property that subparagraph shall be read as if the references in that subparagraph to and were references to and respectively if property was disposed of by the taxpayer to the child child was resident in Canada immediately before the disposition and property was immediately before the disposition land in Canada or depreciable property in Canada of a prescribed class that was used by the taxpayer the spouse or partner of the taxpayer a child or a parent of the taxpayer in a farming or fishing business carried on in Canada share of the capital stock of a family farm or fishing corporation of the taxpayer or an interest in a family farm or fishing partnership of the taxpayer a share or an interest having the meaning assigned by subsection or qualified small business corporation share of the taxpayer the meaning assigned by subsection 110 2014 c 39 s Marginal | [
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] | 547 |
subsection does not apply to permit a taxpayer to claim any amount under that subparagraph in computing a gain for a taxation year if taxpayer at the end of the year or at any time in the immediately following year was not resident in Canada or was exempt from tax under any provision of this Part purchaser of the property sold is a corporation that immediately after the sale controlled directly or indirectly in any manner whatever by the taxpayer controlled directly or indirectly in any manner whatever by a person or group of persons by whom the taxpayer was controlled directly or indirectly in any manner whatever or the taxpayer directly or indirectly in any manner whatever where the taxpayer is a corporation or purchaser of the property sold is a partnership in which the taxpayer was immediately after the sale a the taxpayer is an individual the gain for a taxation year from the disposition of a property that was the principal residence at any time after the date this section referred to as the that is the later of December 31 1971 and the day on which the taxpayer last acquired or reacquired it as the case | [
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] | 548 |
may be is the amount determined by the formula A D where the taxpayer was resident in Canada during the year that includes the acquisition date one plus the number of taxation years that end after the acquisition date for which the property is the principal residence and during which the taxpayer was resident in Canada or it is not the case that the taxpayer was resident in Canada during the year that includes the acquisition date the number of taxation years that end after the acquisition date for which the property was the principal residence and during which the taxpayer was resident in Canada the acquisition date is before February 23 1994 and the taxpayer or the spouse or partner elected under subsection 110 in respect of the property or an interest or for civil law a right therein that was owned immediately before the disposition by the taxpayer of the lesser of total of all amounts each of which is the taxable capital gain of the taxpayer or of their spouse or partner that would have resulted from an election by the taxpayer or spouse or partner under subsection 110 in respect of the property or the interest | [
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] | 549 |
or right if Act were read without reference to subsection 110 and amount designated in the election were equal to the amount if any by which the fair market value of the property or the interest or right at the end of February 22 1994 exceeds the amount determined by the formula E 1 1F where total of all amounts each of which is the taxable capital gain of the taxpayer or of their spouse or partner that would have resulted from an election that was made under subsection 110 in respect of the property or the interest or right if the property were the principal residence of neither the taxpayer nor the spouse or partner for each particular taxation year unless the property was designated in a return of income for the taxation year that includes February 22 1994 or for a preceding taxation year to be the principal residence of either of them for the particular taxation year and any other case the taxpayer is an individual the gain for a taxation year from the disposition of land used in a farming business carried on by the taxpayer that includes property that was at any time the principal | [
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] | 550 |
residence is gain for the year otherwise determined from the disposition of the portion of the land that does not include the property that was the principal residence plus the gain for the year if any determined under paragraph from the disposition of the property that was the principal residence or the taxpayer so elects in prescribed manner in respect of the land the gain for the year from the disposition of the land including the property that was the principal residence determined without regard to paragraph or subparagraph of this paragraph less the total of 000 and 000 for each taxation year ending after the acquisition date for which the property was the principal residence and during which the taxpayer was resident in the taxpayer is a corporation its loss for a taxation year from the disposition of a bond or debenture is its loss therefrom for the year otherwise determined less the total of such amounts received by it as on account or in lieu of payment of or in satisfaction of interest thereon as were by virtue of paragraph not included in computing its 1998 c 19 s particular loss if any from the disposition at any | [
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] | 551 |
time to a particular person or partnership of an obligation other than for the purposes of computing the exempt surplus or exempt deficit and taxable surplus or taxable deficit of the particular taxpayer in respect of another taxpayer where the particular taxpayer or if the particular taxpayer is a partnership a member of the particular taxpayer is a foreign affiliate of the other taxpayer an obligation that is or would be if the particular taxpayer were a foreign affiliate of the other taxpayer excluded property the meaning assigned by subsection of the particular taxpayer that was immediately after that time payable by another person or partnership to the particular person or partnership is nil if the particular taxpayer the particular person or partnership and the other person or partnership are related to each other at that time or would be related to each other at that time if paragraph applied for the purpose of this to paragraph a loss on the settlement or extinguishment of a particular commercial obligation this paragraph having the meaning assigned by subsection issued by a person or partnership and payable to the taxpayer is deemed to be the amount determined by the following formula if | [
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] | 552 |
any part of the consideration given by the person or partnership for the settlement or extinguishment of the particular obligation consists of one or more other commercial obligations issued by the person or partnership to the A where does not apply for the purposes of computing the exempt surplus or exempt deficit and taxable surplus or taxable deficit of the taxpayer in respect of another taxpayer where the taxpayer or if the taxpayer is a partnership a member of the taxpayer is a foreign affiliate of the other taxpayer to the particular commercial obligation if the particular commercial obligation is or would be if the taxpayer were a foreign affiliate of the other taxpayer excluded property the meaning assigned by subsection of the gain or loss from the disposition of chance to win a prize or bet or right to receive an amount as a prize or as winnings on a bet in connection with a lottery scheme or a pool system of betting referred to in section 205 of theCriminal Codeis loss if any from the disposition of a property than for the purposes of computing the exempt surplus or exempt deficit hybrid surplus or hybrid deficit and taxable | [
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] | 553 |
surplus or taxable deficit of the taxpayer in respect of another taxpayer where the taxpayer or if the taxpayer is a partnership a member of the taxpayer is a foreign affiliate of the other taxpayer a property that is or would be if the taxpayer were a foreign affiliate of the other taxpayer excluded property the meaning assigned by subsection of the to the extent that it is superficial loss loss from the disposition of a debt or other right to receive an amount unless the debt or right as the case may be was acquired by the taxpayer for the purpose of gaining or producing income from a business or property than exempt or as consideration for the disposition of capital property to a person with whom the taxpayer was dealing at length loss from the disposition of any property of the taxpayer than listed personal property or a debt referred to in subsection or loss from the disposition of property to trust governed by a deferred profit sharing plan an employees profit sharing plan a FHSA a registered disability savings plan a registered retirement income fund or a TFSA under which the taxpayer is a beneficiary or immediately | [
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] | 554 |
after the disposition becomes a beneficiary or trust governed by a registered retirement savings plan under which the taxpayer or the spouse or partner is an annuitant or becomes within 60 days after the end of the taxation year an annuitant is the taxpayer is a corporation its loss otherwise determined from the disposition at any time in a taxation year of shares of the capital stock of a corporation this paragraph referred to as the that was controlled directly or indirectly in any manner whatever by it at any time in the year is its loss therefrom otherwise determined less the amount if any by which amounts added under paragraph to the cost to a corporation other than the controlled corporation of property disposed of to that corporation by the controlled corporation that were added to the cost of the property during the period while the controlled corporation was controlled by the taxpayer and that can reasonably be attributed to losses on the property that accrued during the period while the controlled corporation was controlled by the taxpayer exceeds amounts by which losses have been reduced by virtue of this paragraph in respect of dispositions before that time of | [
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] | 555 |
shares of the capital stock of the controlled and at a particular time a taxpayer has disposed of a share of the capital stock of a corporation that was at any time a prescribed venture capital corporation or a prescribed venture capital corporation or a share of the capital stock of a taxable Canadian corporation that was held in a prescribed stock savings plan or of a property substituted for such a share the loss from the disposition thereof shall be deemed to be the amount if any by which loss otherwise determined exceeds amount if any by which amount of prescribed assistance that the taxpayer a person with whom the taxpayer was not dealing at received or is entitled to receive in respect of the share exceeds total of all amounts determined under subparagraph in respect of any disposition of the share or of the property substituted for the share before the particular time by the taxpayer or by a person with whom the taxpayer was not dealing at length Marginal gain where amounts to be deducted from adjusted cost base exceed cost plus amounts to be added to adjusted cost base total of all amounts required by subsection | [
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] | 556 |
paragraph to be deducted in computing the adjusted cost base to a taxpayer of any property at any time in a taxation year exceeds total of cost to the taxpayer of the property determined for the purpose of computing the adjusted cost base to the taxpayer of that property at that time and amounts required by subsection to be added to the cost to the taxpayer of the property in computing the adjusted cost base to the taxpayer of that property at that time the following rules to paragraph the amount of the excess is deemed to be a gain of the taxpayer for the year from a disposition at that time of the property the purposes of section 93 and subsections and the property is deemed to have been disposed of by the taxpayer at that time and the purposes of subsection and sections 110 6 and 150 the property is deemed to have been disposed of by the taxpayer in the year Marginal gain for certain partners at the end of a fiscal period of a partnership a member of the partnership is a limited partner of the partnership or is a member of the partnership who was | [
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] | 557 |
a specified member of the partnership at all times since becoming a member except where the partnership interest was held by the member on February 22 1994 and is an excluded interest at the end of the fiscal period amount determined under subsection is deemed to be a gain from the disposition at the end of the fiscal period of the interest in the and the purposes of subsection section 110 6 subsections and and section 150 the interest is deemed to have been disposed of by the member at that time Marginal of gain the purpose of subsection the amount determined at any time under this subsection in respect of a interest in a partnership is the amount determined by the formula A B where amounts required by subsection to be deducted in computing the adjusted cost base to the member of the interest in the partnership at that time and the member is a member of a professional partnership and that time is the end of the fiscal period of the partnership the amount referred to in subparagraph in respect of the taxpayer for that fiscal and cost to the member of the interest determined for the purpose | [
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] | 558 |
of computing the adjusted cost base to the member of the interest at that time amounts required by subsection to be added to the cost to the member of the interest in computing the adjusted cost base to the member of the interest at that time and the member is a member of a professional partnership and that time is the end of the fiscal period of the partnership the amount referred to in subparagraph in respect of the taxpayer for that fiscal period Meaning ofprofessional partnership this section professional partnershipmeans a partnership through which one or more persons carry on the practice of a profession that is governed or regulated under a law of Canada or a province Marginal loss for certain partners a corporation an individual than a or a graduated rate estate of which is referred to in this subsection as the is a member of a partnership at the end of a fiscal period of the partnership the taxpayer is deemed to have a loss from the disposition at that time of the interest in the partnership equal to the amount that the taxpayer elects in the return of income under this Part for the taxation | [
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] | 559 |
year that includes that time not exceeding the lesser of amount if any by which total of all amounts each of which was an amount deemed by subsection to be a gain of the taxpayer from a disposition of the interest before that time exceeds total of all amounts each of which was an amount deemed by this subsection to be a loss of the taxpayer from a disposition of the interest before that time and adjusted cost base to the taxpayer of the interest at that time Marginal transactions the purpose of applying section 53 at any time to a member of a partnership who would be a member described in subsection of the partnership if the fiscal period of the partnership that includes that time ended at that time where at any time after February 21 1994 the member of the partnership makes a contribution of capital to the partnership and partnership or a person or partnership with whom the partnership does not deal at length a loan to the member or to a person with whom the member does not deal at length or an amount as on account of in lieu of payment of or in | [
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satisfaction of a distribution of the share of the partnership profits or partnership capital or member or a person with whom the member does not deal at length becomes indebted to the partnership or a person or partnership with whom the partnership does not deal at length and it is established by subsequent events or otherwise that the loan payment or indebtedness as the case may be was made or arose as part of a series of contributions and such loans payments or other transactions the contribution of capital shall be deemed not to have been made Marginal member of a partnership it can reasonably be considered that one of the main reasons that a member of a partnership was not a specified member of the partnership at all times since becoming a member of the partnership is to avoid the application of subsection to the interest in the partnership the member is deemed for the purpose of that subsection to have been a specified member of the partnership at all times since becoming a member of the partnership Marginal partner the purpose of subsection a member of a partnership at a particular time is a limited partner of the | [
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] | 561 |
partnership at that time if at that time or within 3 years after that time operation of any law governing the partnership arrangement the liability of the member as a member of the partnership is limited by operation of a provision of a statute of Canada or a province that limits the liability only for debts obligations and liabilities of the partnership or any member of the partnership arising from negligent acts or omissions from misconduct or from fault of another member of the partnership or an employee an agent or a representative of the partnership in the course of the partnership business while the partnership is a limited liability member or a person not dealing at length with the member is entitled either immediately or in the future and either absolutely or contingently to receive an amount or to obtain a benefit that would be described in paragraph if that paragraph were read without reference to subparagraphs and of the reasons for the existence of the member who owns the interest reasonably be considered to be to limit the liability of any person with respect to that interest and reasonably be considered to be to permit any person who | [
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] | 562 |
has an interest in the member to carry on the business than an investment in the most effective or is an agreement or other arrangement for the disposition of an interest in the partnership and one of the main reasons for the agreement or arrangement can reasonably be considered to be to attempt to avoid the application of this subsection to the member Marginal interest the purpose of subsection an excluded interest in a partnership at any time means an interest in a partnership that actively carries on a business that was carried on by it throughout the period beginning February 22 1994 and ending at that time or that earns income from a property that was owned by it throughout that period unless in that period there was a substantial contribution of capital to the partnership or a substantial increase in the indebtedness of the partnership Marginal considered not to be substantial the purpose of subsection an amount will be considered not to be substantial where amount raised pursuant to the terms of a written agreement entered into by a partnership before February 22 1994 to issue an interest in the partnership and was expended on expenditures contemplated by | [
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the agreement before 1995 before March 2 1995 in the case of amounts expended to acquire a film production prescribed for the purpose of subparagraph the principal photography of which or in the case of such a production that is a television series one episode of the series commences before 1995 and the production is completed before March 2 1995 or an interest in one or more partnerships all or substantially all of the property of which is such a film raised pursuant to the terms of a written agreement than an agreement referred to in subparagraph entered into by a partnership before February 22 1994 and was expended on expenditures contemplated by the agreement before 1995 before March 2 1995 in the case of amounts expended to acquire a film production prescribed for the purpose of subparagraph the principal photography of which or in the case of such a production that is a television series one episode of the series commences before 1995 and the production is completed before March 2 1995 or an interest in one or more partnerships all or substantially all of the property of which is such a film used by the partnership before 1995 | [
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before March 2 1995 in the case of amounts expended to acquire a film production prescribed for the purpose of subparagraph the principal photography of which or in the case of such a production that is a television series one episode of the series commences before 1995 and the production is completed before March 2 1995 or an interest in one or more partnerships all or substantially all of the property of which is such a film to make an expenditure required to be made pursuant to the terms of a written agreement entered into by the partnership before February 22 1994 or used to repay a loan debt or contribution of capital that had been received or incurred in respect of any such amount was raised before 1995 pursuant to the terms of a prospectus preliminary prospectus offering memorandum or registration statement filed before February 22 1994 with a public authority in Canada pursuant to and in accordance with the securities legislation of Canada or of a province and where required by law accepted for filing by the public authority and expended before 1995 before March 2 1995 in the case of amounts expended to acquire a film production | [
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prescribed for the purpose of subparagraph or an interest in one or more partnerships all or substantially all of the property of which is such a film on expenditures contemplated by the document that was filed before February 22 amount was raised before 1995 pursuant to the terms of an offering memorandum distributed as part of an offering of securities where memorandum contained a complete or substantially complete description of the securities contemplated in the offering as well as the terms and conditions of the offering memorandum was distributed before February 22 1994 in respect of the sale of the securities contemplated by the memorandum were made before February 22 1994 sale of the securities was substantially in accordance with the memorandum and funds are expended in accordance with the memorandum before 1995 that the funds may be expended before March 2 1995 in the case of a partnership all or substantially all of the property of which is a film production prescribed for the purpose of subparagraph the principal photography of which or in the case of such a production that is a television series one episode of the series commences before 1995 and the production is completed before | [
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] | 566 |
March 2 1995 or an interest in one or more partnerships all or substantially all of the property of which is such a film or amount was used for an activity that was carried on by the partnership on February 22 1994 but not for a significant expansion of the activity nor for the acquisition or production of a film production Marginal carrying on business before February 22 1994 the purpose of subsection a partnership in respect of which paragraph or applies shall be considered to have actively carried on the business or earned income from the property contemplated in the document referred to in that paragraph throughout the period beginning February 22 1994 and ending on the earlier of the closing date if any stipulated in the document and January 1 1995 Marginal partner the purpose of subsection a member of a partnership who acquired an interest in the partnership after February 22 1994 shall be deemed to have held the interest on February 22 1994 where the member acquired the interest circumstances in which applied the member is an individual the spouse or partner held the partnership interest on February 22 1994 the member is a trust the | [
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] | 567 |
taxpayer by whose will the trust was created held the partnership interest on February 22 1994 and partnership interest was immediately before the death of the spouse or partner or the taxpayer as the case may be an excluded circumstances in which applied parent held the partnership interest on February 22 1994 and partnership interest was immediately before the death an excluded circumstances in which applied trust referred to in subsection or the taxpayer by whose will the trust was created held the partnership interest on February 22 1994 and partnership interest was immediately before the death of the spouse or partner referred to in subsection an excluded or 1995 pursuant to a document referred to in subparagraph or paragraph or Marginal of subsection does not apply in any case where subsection applies Marginal of subsection does not apply in any case where paragraph or 98 applies Marginal capital gain under section 180 01 in respect of a taxation year a taxpayer has made an election under subsection 180 the amount deemed to be a capital gain under paragraph 180 is deemed to be a gain from the disposition of property for the taxation year Marginal subsection applies applies when | [
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] | 568 |
corporation trust or partnership this subsection and subsection referred to as the disposes of a particular capital property other than depreciable property of a prescribed class and other than for the purposes of computing the exempt surplus or exempt deficit hybrid surplus or hybrid deficit and taxable surplus or taxable deficit of a foreign affiliate of a taxpayer in respect of the taxpayer where the transferor is the affiliate or is a partnership of which the affiliate is a member property that is or would be if the transferor were a foreign affiliate of the taxpayer excluded property the meaning assigned by subsection of the transferor otherwise than in a disposition described in any of paragraphs to of the definitionsuperficial lossin section the period that begins 30 days before and ends 30 days after the disposition the transferor or a person affiliated with the transferor acquires a property this subsection and subsection referred to as the that is or is identical to the particular and the end of the period the transferor or a person affiliated with the transferor owns the substituted property Marginal on certain properties this subsection applies because of subsection to a disposition of a particular property | [
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] | 569 |
loss if any from the disposition is deemed to be nil and amount of the loss if any from the disposition without reference to paragraph and this is deemed to be a loss of the transferor from a disposition of the particular property at the time that is immediately before the first time after the disposition which a period begins throughout which neither the transferor nor a person affiliated with the transferor owns substituted property or property that is identical to the substituted property and that was acquired after the day that is 31 days before the period begins which the property would if it were owned by the transferor be deemed by section 128 1 or subsection to have been disposed of by the transferor is immediately before the transferor is subject to a loss restriction event which the transferor or a person affiliated with the transferor is deemed by section 50 to have disposed of the property where the substituted property is a debt or a share of the capital stock of a corporation or the transferor is a corporation the purposes of computing the foreign accrual property income exempt surplus or exempt deficit hybrid surplus or hybrid | [
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] | 570 |
deficit and taxable surplus or taxable deficit in respect of a taxpayer for a taxation year of the transferor where the transferor is a foreign affiliate of the taxpayer at which the liquidation and dissolution of the transferor begins unless the liquidation and dissolution is qualifying liquidation and dissolution the meaning assigned by subsection of the transferor or designated liquidation and dissolution the meaning assigned by subsection of the transferor and any other purposes at which the than a to which subsection of the transferor begins and for the purpose of paragraph where a partnership otherwise ceases to exist at any time after the disposition the partnership is deemed not to have ceased to exist and each person who was a member of the partnership immediately before the partnership would but for this subsection have ceased to exist is deemed to remain a member of the partnership until the time that is immediately after the first time described in subparagraphs to Marginal identical property the purposes of subsections and to acquire a property than a right as security only derived from a mortgage hypothec agreement for sale or similar is deemed to be a property that is identical to the | [
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] | 571 |
share of the capital stock of a corporation that is acquired in exchange for another share in a transaction is deemed to be a property that is identical to the other share if 51 86 or 87 applies to the transaction or following conditions are met namely 85 1 applies to the transaction applied to a prior disposition of the other share and of the times described in any of subparagraphs to has occurred in respect of the prior share of the capital stock of a SIFT corporation in respect of a SIFT entity is if the share was acquired before 2013 deemed to be a property that is identical to equity in the SIFT subsections and apply to the disposition by a transferor of a share of the capital stock of a particular corporation and after the disposition particular corporation is merged or combined with one or more other corporations otherwise than in a transaction in respect of which paragraph applies to the share then the corporation formed on the merger or combination is deemed to own the share while the corporation so formed is affiliated with the transferor particular corporation is wound up in a to which subsection | [
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] | 572 |
applies then the parent the meaning assigned by subsection is deemed to own the share while the parent is affiliated with the transferor or particular corporation is liquidated and dissolved the liquidation and dissolution is a qualifying liquidation and dissolution the meaning assigned by subsection of the corporation or a designated liquidation and dissolution the meaning assigned by subsection of the corporation and the transferor is a foreign affiliate of a taxpayer then for the purposes of computing the foreign accrual property income exempt surplus or exempt deficit hybrid surplus or hybrid deficit and taxable surplus or taxable deficit in respect of the taxpayer for a taxation year of the transferor the taxpayer referred to in subsection or the particular shareholder referred to in the definitiondesignated liquidation and dissolutionin subsection as the case may be is deemed to own the share while the taxpayer or particular shareholder is affiliated with the and subsections and apply to the disposition by a transferor of a share of the capital stock of a corporation and after the disposition the share is redeemed acquired or cancelled by the corporation otherwise than in a transaction in respect of which paragraph or applies to the share | [
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] | 573 |
the transferor is deemed to own the share while the corporation is affiliated with the transferor Marginal on shares at any time a taxpayer disposes to a corporation that is affiliated with the taxpayer immediately after the disposition of a share of a class of the capital stock of the corporation than a share that is a distress preferred share the meaning assigned by subsection and other than for the purposes of computing the exempt surplus or exempt deficit hybrid surplus or hybrid deficit and taxable surplus or taxable deficit of the taxpayer in respect of another taxpayer where the taxpayer or if the taxpayer is a partnership a member of the taxpayer is a foreign affiliate of the other taxpayer a property that is or would be if the taxpayer were a foreign affiliate of the other taxpayer excluded property the meaning assigned by subsection of the loss if any from the disposition is deemed to be and computing the adjusted cost base to the taxpayer after that time of a share of a class of the capital stock of the corporation owned by the taxpayer immediately after the disposition there shall be added the proportion of the amount | [
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] | 574 |
of the loss from the disposition without reference to paragraph and this that fair market value immediately after the disposition of the share is of fair market value immediately after the disposition of all shares of the capital stock of the corporation owned by the taxpayer Marginal estate loss carried back in the course of administering the estate of a deceased taxpayer the legal representative elects in accordance with subsection to treat all or any portion of the capital loss without reference to subsections and from the disposition of a share of the capital stock of a corporation as a capital loss of the deceased taxpayer from the disposition of the share subsections and apply to the estate in respect of the loss only to the extent that the amount of the loss exceeds the portion of the loss to which the election applies Marginal of an individual disposes of a property at any time after having ceased to be resident in Canada for the purposes of applying subsections and to and in computing the loss from the disposition individual is deemed to be a corporation in respect of dividends received by the individual or deemed under Part XIII to | [
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have been paid to the individual at a particular time that is after the time at which the individual last acquired the property and at which the individual was and amount on account of taxable dividend received by the individual at a particular time described in paragraph and amount deemed under Part XIII to have been paid to the individual at a particular time described in paragraph as a dividend from a corporation resident in Canada to the extent that the amount can reasonably be considered to relate to the property is deemed to be a taxable dividend that was received by the individual and that was deductible under section 112 in computing the taxable income or taxable income earned in Canada for the taxation year that includes that particular time Marginal of principal residence to spouse or trust for spouse a taxpayer has after 1971 disposed of property to an individual in circumstances to which subsection or applied for the purposes of computing the gain from the disposition of the property under paragraph or as the case may be individual shall be deemed to have owned the property throughout the period during which the taxpayer owned property shall be | [
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deemed to have been the principal residence any case where subsection is applicable for any taxation year for which it would if the taxpayer had designated it in prescribed manner to have been the principal residence for that year have been the principal residence and any case where subsection is applicable for any taxation year for which it was the principal and the individual is a trust the trust shall be deemed to have been resident in Canada during each taxation year during which the taxpayer was resident in Canada 1994 Sch | [
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] | 577 |
VIII c 7 s Marginal residence property owned at end of 1981 to subsection if a property was owned by a taxpayer whether jointly with another person or otherwise at the end of 1981 and continuously from the beginning of 1982 until disposed of by the taxpayer the amount of the gain determined under paragraph in respect of the disposition shall not exceed the amount if any by which the total of gain calculated in accordance with paragraph on the assumption that the taxpayer had disposed of the property on Dec ember 31 1981 for proceeds of disposition equal to its fair market value on that date and gain calculated in accordance with paragraph on the assumption that that paragraph applies and that taxpayer acquired the property on January 1 1982 at a cost equal to its proceeds of disposition as determined under paragraph and description of B in paragraph is read without reference to exceeds amount if any by which the fair market value of the property on December 31 1981 exceeds the proceeds of disposition of the property determined without reference to this subsection Marginal residence property owned at end of 2016 a trust owns property at the | [
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] | 578 |
end of 2016 the trust is not in its first taxation year that begins after 2016 a trust described in subparagraph of the definitionprincipal residencein section 54 the trust disposes of the property after 2016 the disposition is the first disposition of the property after 2016 and the trust owns the property whether jointly with another person or otherwise continuously from the beginning of 2017 until the disposition does not apply to the and gain determined under paragraph in respect of the disposition is the amount if any determined by the formula A B C where trust disposed of the property on December 31 2016 for proceeds of disposition equal to its fair market value on that date and did not apply in respect of the disposition described in subparagraph description of B in that paragraph is read without reference to and trust acquired the property on January 1 2017 at a cost equal to its fair market value on December 31 2016 and Marginal in satisfaction of interest in trust property has been acquired by a taxpayer in satisfaction of all or any part of the capital interest in a trust in circumstances to which subsection applies and subsection | [
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] | 579 |
does not apply for the purposes of paragraph and the definitionprincipal residencein section 54 the taxpayer shall be deemed to have owned the property continuously since the trust last acquired it Marginal of election under subsection 110 an election was made under subsection 110 in respect of a property of a taxpayer that was the principal residence for the 1994 taxation year or that in the return of income for the taxation year in which the taxpayer disposes of the property or grants an option to acquire the property is designated as the principal residence in determining for the purposes of paragraph and subsections to the day on which the property was last acquired or reacquired by the taxpayer and the period throughout which the property was owned by the taxpayer this Act shall be read without reference to subsection 110 Marginal of s definitions in subsection apply to this section Marginal to taxable Canadian property a person disposes of a taxable Canadian property the person last acquired before April 27 1995 would not be a taxable Canadian property immediately before the disposition if section 115 were read as it applied to dispositions that occurred on April 26 1995 and | [
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] | 580 |
would be a taxable Canadian property immediately before the disposition if section 115 were read as it applied to dispositions that occurred on January 1 1996 the gain or loss from the disposition is deemed to be the amount determined by the formula A where Marginal of subsection applies in computing at any particular time a gain or loss this subsection and subsection referred to as the or as the case may in respect of any part in this subsection and subsection is referred to as the and which may for greater certainty be the of a foreign currency debt of the taxpayer arising from a fluctuation in the value of the currency of the foreign currency debt than for greater certainty a gain or a capital loss that arises because of the application of subsection if at any time before the particular time the taxpayer realized a capital loss or gain in respect of the foreign currency debt because of subsection Marginal or loss on foreign currency debt this subsection applies the new gain is the positive amount or the new loss is the negative amount as the case may be determined by the formula A B C where | [
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] | 581 |
the taxpayer would but for any application of subsection recognize a new gain the amount of the new gain determined without reference to this subsection or the taxpayer would but for any application of subsection recognize a new loss the amount of the new loss determined without reference to this subsection multiplied by relevant part of the foreign currency debt at the particular time or forgiven amount if any defined in subsection in respect of the foreign currency debt at the particular and relevant part of the foreign currency debt at the particular time or forgiven amount if any defined in subsection in respect of the foreign currency debt at the particular time Marginal shares at any time a taxpayer disposes of one or more capital properties that are included in a share class of property and subparagraph or applies to the disposition this subsection referred to as the then the taxpayer is deemed to have a capital gain from a disposition at that time of another capital property equal to the lesser of exemption threshold at that time in respect of the share class of property and total of all amounts each of which is a capital gain from | [
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] | 582 |
the actual disposition greater certainty calculated without reference to this Marginal 14 1 transitional rules applies in respect of a disposition by a taxpayer of a property that is included in Class 14 1 of Schedule II to theIncome Tax Regulationsin respect of a business of the taxpayer if property was an eligible capital property of the taxpayer immediately before January 1 amount determined for Q in the definitioncumulative eligible capitalin subsection in respect of the business immediately before January 1 2017 is greater than amount determined for B in that definition in respect of the business immediately before January 1 2017 is and amount is included in the income for a taxation year because of paragraph Marginal 14 1 transitional rules this subsection applies in respect of a disposition at any time by a taxpayer of a property the capital gain from the disposition is to be reduced by such amount as the taxpayer claims not exceeding the amount by which of the amount determined for Q in the definitioncumulative eligible capitalin subsection in respect of the business immediately before 2017 exceeds total of all amounts each of which is an amount claimed under this subsection in respect of | [
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] | 583 |
another disposition at or before that time Marginal 14 1 transitional rules applies in respect of a disposition by an individual of a property that is included in Class 14 1 of Schedule II to theIncome Tax Regulationsin respect of a business of the individual if property was an eligible capital property of the individual immediately before January 1 and exempt gains balance in respect of the business is greater than nil for the taxation year that includes January 1 2017 Marginal 14 1 transitional rules this subsection applies in respect of a disposition at any time by an individual of a property the capital gain from the disposition is to be reduced by such amount as the individual claims not exceeding the amount by which the amount of the exempt gains balance in respect of the business for the taxation year that includes January 1 2017 exceeds total of paragraph applies in respect of the business for the taxation year that includes January 1 2017 the amount determined for D in paragraph for the purposes of paragraph and total of all amounts each of which is an amount claimed under this subsection in respect of another disposition at or | [
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] | 584 |
before that time Marginal net gain from disposition of listed personal property the purposes of this Part a taxable net gain for a taxation year from dispositions of listed personal property is of the amount determined under subsection to be the net gain for the year from dispositions of such property Marginal of net gain net gain for a taxation year from dispositions of listed personal property is an amount determined as the amount if any by which the total of the gains for the year from the disposition of listed personal property other than property described in subparagraph exceeds the total of the losses for the year from dispositions of listed personal property and from the amount determined under paragraph such portion as the taxpayer may claim of the losses for the 7 taxation years immediately preceding and the 3 taxation years immediately following the taxation year except that for the purposes of this paragraph amount in respect of a loss is deductible for a taxation year only to the extent that it exceeds the total of amounts deducted under this paragraph in respect of that loss for preceding taxation years amount is deductible in respect of the loss | [
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] | 585 |
of any year until the deductible losses for previous years have been deducted and amount is deductible in respect of losses from the amount determined under paragraph for a taxation year except to the extent of the amount so determined for the year and the remainder determined under paragraph is the net gain for the year from dispositions of listed personal property Definition loss this section lossof a taxpayer for a taxation year means the amount if any by which the total of the losses for the year from dispositions of listed personal property exceeds the total of the gains for the year from dispositions of listed personal property other than property described in subparagraph Marginal subject to warranty the purposes of this Subdivision amount received or receivable by a person or partnership to in this subsection as the as the case may be as consideration for a warranty covenant or other conditional or contingent obligation given or incurred by the vendor in respect of a property to in this section as the disposed of by the vendor it is received or receivable on or before the specified date is deemed to be received as consideration for the disposition by | [
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] | 586 |
the vendor of the subject property not to be an amount received or receivable by the vendor as consideration for the and is to be included in computing the proceeds of disposition of the subject property for the taxation year or fiscal period in which the disposition occurred and any other case is deemed to be a capital gain of the vendor from the disposition of a property by the vendor that occurs at the earlier of the time when the amount is received or becomes and outlay or expense paid or payable by the vendor under a warranty covenant or other conditional or contingent obligation given or incurred by the vendor in respect of the subject property disposed of by the vendor it is paid or payable on or before the specified date is deemed to reduce the consideration for the disposition by the vendor of the subject property not to be an outlay or expense paid or payable by the vendor under the and is to be deducted in computing the proceeds of disposition of the subject property for the taxation year or fiscal period in which the disposition occurred and any other case is deemed to be | [
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] | 587 |
a capital loss of the vendor from the disposition of a property by the vendor that occurs at the earlier of the time when the outlay or expense is paid or becomes payable Meaning ofspecified date subsection specified datemeans the vendor is a partnership the last day of the fiscal period in which the vendor disposed of the subject and any other case the date for the taxation year in which the vendor disposed of the subject property Marginal rule for part dispositions the purpose of computing a gain or loss for a taxation year from the disposition of part of a property the adjusted cost base to the taxpayer immediately before the disposition of that part is the portion of the adjusted cost base to the taxpayer at that time of the whole property that can reasonably be regarded as attributable to that part Marginal gifts the purposes of subsection and section 53 if at any time a taxpayer disposes of a covenant or an easement to which land is subject or in the case of land in the Province of Quebec a real or personal servitude in circumstances where subsection 110 or 118 applies portion of the adjusted | [
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cost base to the taxpayer of the land immediately before the disposition that can reasonably be regarded as attributable to the covenant easement or servitude as the case may be is deemed to be equal to the amount determined by the formula A where greater certainty the cost to the taxpayer of the land shall be reduced at the time of the disposition by the amount determined under paragraph Marginal out of trust income etc subsection where part of a capital interest of a taxpayer in a trust would but for paragraph or of the definitiondispositionin subsection be disposed of solely because of the satisfaction of a right to enforce payment of an amount by the trust no part of the adjusted cost base to the taxpayer of the capital interest in the trust shall be allocated to that part of the capital interest Marginal estates in real property 43 any other provision of this Act if at any time a taxpayer disposes of a remainder interest in real property as a result of a transaction to which subsection would otherwise apply or by way of a gift to a qualified to a person or partnership and retains a life | [
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estate or an estatepur autre this section referred to as the in the property the taxpayer is deemed have disposed at that time of the life estate in the property for proceeds of disposition equal to its fair market value at that and have reacquired the life estate immediately after that time at a cost equal to the proceeds of disposition referred to in paragraph 43 Marginal as a result of an death a life estate to which subsection 43 applied is terminated holder of the life estate immediately before the death shall be deemed to have disposed of the life estate immediately before the death for proceeds of disposition equal to the adjusted cost base to that person of the life estate immediately before the and a person who is the holder of the remainder interest in the real property immediately before the death was not dealing at length with the holder of the life estate there shall after the death be added in computing the adjusted cost base to that person of the real property an amount equal to the lesser of adjusted cost base of the life estate in the property immediately before the death and amount | [
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] | 590 |
if any by which the fair market value of the real property immediately after the death exceeds the adjusted cost base to that person of the remainder interest immediately before the death Marginal of property at any time in a taxation year this subsection referred to as the an amount has become receivable by a taxpayer as proceeds of disposition of a capital property that is not a share of the capital stock of a corporation capital property is in this section referred to as the that is either the proceeds of disposition of which are described in paragraph or of the definitionproceeds of dispositionin subsection or paragraph or of the definitionproceeds of dispositionin section 54 or property that was immediately before the disposition a former business property of the taxpayer and the taxpayer has the former property is described in paragraph before the later of the end of the second taxation year following the initial year and 24 months after the end of the initial year and any other case before the later of the end of the first taxation year following the initial year and 12 months after the end of the initial year acquired a capital property | [
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that is a replacement property for the former property and the replacement property has not been disposed of by the taxpayer before the time the taxpayer disposed of the former property notwithstanding subsection if the taxpayer so elects under this subsection in the return of income for the year in which the taxpayer acquired the replacement property gain for a particular taxation year from the disposition of the former property shall be deemed to be the amount if any by which the particular year is the initial year the lesser of amount if any by which the proceeds of disposition of the former property exceed the case of depreciable property the lesser of the proceeds of disposition of the former property computed without reference to subsection and the total of its adjusted cost base to the taxpayer immediately before the disposition and any outlays and expenses to the extent that they were made or incurred by the taxpayer for the purpose of making the disposition and any other case the total of its adjusted cost base to the taxpayer immediately before the disposition and any outlays and expenses to the extent that they were made or incurred by the taxpayer | [
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] | 592 |
for the purpose of making the disposition and amount if any by which the proceeds of disposition of the former property exceed the total of the cost to the taxpayer or in the case of depreciable property the capital cost to the taxpayer determined without reference to paragraph of the replacement property and any outlays and expenses to the extent that they were made or incurred by the taxpayer for the purpose of making the disposition or the particular year is subsequent to the initial year the amount if any claimed by the taxpayer under subparagraph in computing the gain for the immediately preceding year from the disposition of the former property exceeds to subsection such amount as the taxpayer claims the case of an individual than a in prescribed form filed with the return of income under this Part for the particular year and any other case in the return of income under this Part for the particular year as a deduction not exceeding the lesser of reasonable amount as a reserve in respect of such of the proceeds of disposition of the former property that are payable to the taxpayer after the end of the particular year as | [
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] | 593 |
can reasonably be regarded as a portion of the amount determined under subparagraph in respect of the property and amount equal to the product obtained when of the amount determined under subparagraph in respect of the property is multiplied by the amount if any by which 4 exceeds the number of preceding taxation years of the taxpayer ending after the disposition of the property and cost to the taxpayer or in the case of depreciable property the capital cost to the taxpayer of the replacement property at any time after the time the taxpayer disposed of the former property shall be deemed to be cost to the taxpayer or in the case of depreciable property the capital cost to the taxpayer of the replacement property otherwise determined minus amount if any by which the amount determined under clause exceeds the amount determined under clause Marginal property disposed of to a child computing the amount that a taxpayer may claim under subparagraph in computing the gain from the disposition of a former property of the taxpayer that subparagraph shall be read as if the references in that subparagraph to and were references to and respectively if that former property is real | [
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] | 594 |
or immovable property in respect of the disposition of which because of subsection the rules in subsection applied to the taxpayer and a child of the taxpayer Marginal of disposition and of receipt of proceeds the purposes of this Act the time at which a taxpayer has disposed of a property for which there are proceeds of disposition as described in paragraph or of the definitionproceeds of dispositionin subsection or paragraph or of the definitionproceeds of dispositionin section 54 and the time at which an amount in respect of those proceeds of disposition has become receivable by the taxpayer shall be deemed to be the earliest of day the taxpayer has agreed to an amount as full compensation to the taxpayer for the property lost destroyed taken or sold a claim suit appeal or other proceeding has been taken before one or more tribunals or courts of competent jurisdiction the day on which the compensation for the property is finally determined by those tribunals or courts a claim suit appeal or other proceeding referred to in paragraph has not been taken before a tribunal or court of competent jurisdiction within two years of the loss destruction or taking of the | [
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] | 595 |
property the day that is two years following the day of the loss destruction or taking time at which the taxpayer is deemed by section 70 or paragraph 128 to have disposed of the property and the taxpayer is a corporation other than a subsidiary corporation referred to in subsection the time immediately before the of the corporation and the taxpayer shall be deemed to have owned the property continuously until the time so determined Marginal s does not apply does not apply to compensation referred to in paragraph or of the definitionproceeds of dispositionin subsection or paragraph or of the definitionproceeds of dispositionin section 54 that has been transferred or distributed to beneficiaries or other persons beneficially interested in an estate or trust Marginal election a former property of a taxpayer was a depreciable property of the taxpayer the taxpayer has elected in respect of that property under subsection the taxpayer shall be deemed to have elected in respect thereof under subsection and the taxpayer has elected in respect of that property under subsection the taxpayer shall be deemed to have elected in respect thereof under subsection Marginal property the purposes of this section a particular capital property of | [
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] | 596 |
a taxpayer is a replacement property for a former property of the taxpayer if is reasonable to conclude that the property was acquired by the taxpayer to replace the former was acquired by the taxpayer and used by the taxpayer or a person related to the taxpayer for a use that is the same as or similar to the use to which the taxpayer or a person related to the taxpayer put the former the former property was used by the taxpayer or a person related to the taxpayer for the purpose of gaining or producing income from a business the particular capital property was acquired for the purpose of gaining or producing income from that or a similar business or for use by a person related to the taxpayer for such a the former property was a taxable Canadian property of the taxpayer the particular capital property is a taxable Canadian property of the and the former property was a taxable Canadian property than of the taxpayer the particular capital property is a taxable Canadian property than of the taxpayer Marginal proceeds of disposition a taxpayer has disposed of property that was a former business property and was in | [
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] | 597 |
part a building and in part the land an interest or for civil law a right subjacent to or immediately contiguous to and necessary for the use of the building for the purposes of this Subdivision the amount if any by which proceeds of disposition of one such part determined without regard to this subsection exceed adjusted cost base to the taxpayer of that part shall to the extent that the taxpayer so elects in the return of income under this Part for the year in which the taxpayer acquired a replacement property for the former business property be deemed not to be proceeds of disposition of that part and to be proceeds of disposition of the other part Marginal subpara does not apply does not apply to permit a taxpayer to claim any amount under that subparagraph in computing a gain for a taxation year where taxpayer at the end of the year or at any time in the immediately following year was not resident in Canada or was exempt from tax under any provision of this person to whom the former property of the taxpayer was disposed of was a corporation that immediately after the disposition controlled directly | [
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] | 598 |
or indirectly in any manner whatever by the taxpayer controlled directly or indirectly in any manner whatever by a person or group of persons by whom the taxpayer was controlled directly or indirectly in any manner whatever or the taxpayer directly or indirectly in any manner whatever where the taxpayer is a or former property of the taxpayer was disposed of to a partnership in which the taxpayer was immediately after the disposition a partner Marginal of s definitions in subsection apply to this section Marginal 44 definitions in this subsection apply in this section ACB reductionof an individual in respect of a replacement share of the individual in respect of a qualifying disposition of the individual means the amount determined by the formula D where active business corporationat any time means subject to subsection a corporation that is at that time a taxable Canadian corporation all or substantially all of the fair market value of the assets of which at that time is attributable to assets of the corporation that are used principally in an active business carried on by the corporation or by an active business corporation that is related to the issued by or debt owing by | [
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Subsets and Splits