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Income Tax Act
101-120
Section 118.9 - Transfer to parent or grandparent
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Section 118.9 - Transfer to parent or grandparent
Table of Contents
Section 118.9 - Transfer to parent or grandparent
Subsection 118.9(4)
Administrative Policy
(1)
Subsection 118.9(4)
Administrative Policy
12 April 1995 T.I. 5-941713 -
"All or substantially all" is considered to be 90%.
Tax Topics
Public Transactions
General Concepts
Statutory Interpretation
Income Tax Act
1-20
21-40
41-60
61-80
81-100
101-120
Section 101
Disposition of farmland by partnership
Section 102
Section 103
Section 104
Section 105
Section 106
Section 107
Section 107.3
Section 107.4
Section 108
Section 110
Section 110.1
Section 110.2
Section 110.4
Section 110.5
Additions for foreign tax deductions
Section 110.6
Section 110.7
Section 111
Section 112
Section 113
Section 114
Individual resident in Canada for only part of year
Section 115
Section 115.1
Section 115.2
Section 116
Section 118
Section 118.1
Section 118.2
Section 118.3
Section 118.4
Section 118.5
Section 118.6
Section 118.8
Credit for EI and QPIP premiums and CPP contributions
Section 118.9
Transfer to parent or grandparent
Section 118.02
Section 118.06
Section 118.61
Section 118.81
Tuition, textbook and education tax credits transferred
Section 118.94
Tax payable by non-residents (credits restricted)
Section 119
Former resident — credit for tax paid
Section 120
Section 120.4
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
