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Canadian tax interpretations and transactional implications
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Income Tax Act
241-260
Section 248
Subsection 248(1)
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Name
10/8 Policy
Active Business
Amortized Cost
Amount
Annuity
Assessmen
Automobile
Borrowed Money
Business
Common-Law Partner
Common Share
Corporation
Cost Amount
Death Benefit
Depreciable Property
Derivative Forward Agreement
Disposition
Dividend
Dividend Rental Agreement
Eligible Capital Property
Eligible Relocation
Employee
Employee Benefit Plan
Employment
Farming
Fiscal Period
Former Business Property
Graduated Rate Estate
Gross Revenue
Group Term Life Insurance Policy
Income Bond
Individual
International Traffic
Inventory
Joint Spousal or Common-law Partner Trust
LIA Policy
Mineral Resource
Office
Pension Fund or Plan
Person
Personal or Living Expenses
Personal Trust
Prescribed
Principal Amount
Private Health Services Plan
Property
Qualified Environmental Trust
Recognized Stock Exchange
Registered Canadian Amateur Athletic Association
Retirement Compensation Arrangement
Retiring Allowance
Salary Deferral Arrangements
Salary or Wages
Scientific Research & Experimental Development
Self-Contained Domestic Establishment
Share
Shareholder
Short-Term Preferred Share
Small Business Corporation
Specified Financial Institution
Specified Member
Subsidiary Controlled Corporation
Superannuation or Pension Benefit
Synthetic disposition arrangement
“Tax Treaty”
Taxable Canadian Property
Taxable Preferred Share
Taxation Year
Taxpayer
Term Preferred Share
Treaty-Protected Business