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Canadian tax interpretations and transactional implications
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Income Tax Act
101-120
Section 104
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Subsection 104(1)
Subsection 104(2)
Subsection 104(4)
Subsection 104(5.3)
Subsection 104(5.5)
Subsection 104(5.6)
Subsection 104(5.8)
Subsection 104(5.31)
Subsection 104(6)
Subsection 104(7.1)
Subsection 104(7.01)
Subsection 104(8)
Subsection 104(13)
Subsection 104(13.1)
Subsection 104(13.2)
Subsection 104(13.3)
Paragraph 104(13.4)(b)
Subsection 104(14)
Subsection 104(15)
Paragraph 104(15)(d)
Subsection 104(18)
Subsection 104(19)
Subsection 104(20)
Subsection 104(21)
Subsection 104(21.2)
Subsection 104(22)
Subsection 104(22.1)
Subsection 104(23)
Subsection 104(24)
