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41-60 | Tax Interpretations Skip to main content
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Canadian tax interpretations and transactional implications
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  • 41-60

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41-60

Table of Contents

Select a subtopic

  • Section 42
  • Section 43
  • Section 43.1
  • Section 44
  • Section 44.1
  • Section 45
  • Section 46
  • Section 47
  • Section 48
  • Section 48.1
  • Section 49
  • Section 50
  • Section 51
  • Section 51.1
  • Section 52
  • Section 53
  • Section 54
  • Section 54.1
  • Section 54.2
  • Section 55
  • Section 56
  • Section 56.1
  • Section 56.4
  • Section 59
  • Section 60
  • Section 60.1
  • Section 60.01
  • Section 60.03

Tax Topics

  • Public Transactions
  • General Concepts
  • Statutory Interpretation
  • Income Tax Act
    • 1-20
    • 21-40
    • 41-60
      • Section 42
      • Section 43
      • Section 43.1
      • Section 44
      • Section 44.1
      • Section 45
      • Section 46
      • Section 47
      • Section 48
      • Section 48.1
      • Section 49
      • Section 50
      • Section 51
      • Section 51.1Conversion of debt obligation
      • Section 52
      • Section 53
      • Section 54
      • Section 54.1
      • Section 54.2Certain shares deemed to be capital property
      • Section 55
      • Section 56
      • Section 56.1
      • Section 56.4
      • Section 59
      • Section 60Capital element of annuity payments
      • Section 60.1
      • Section 60.01Eligible amount
      • Section 60.03
    • 61-80
    • 81-100
    • 101-120
    • 121-140
    • 141-160
    • 161-180
    • 181-200
    • 201-220
    • 221-240
    • 241-260
    • 261-269
  • Income Tax Regulations
  • Income Tax Application Rules
  • Excise Tax Act
  • Other Legislation
  • Treaties
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