Topic Serial # |
Content |
Case Law |
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CENTRAL CONCEPTS
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Division I
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Persons
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80 |
Person
|
Case Law
|
81 |
Resident and non-resident persons
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82 |
Resident individual
|
|
83 |
Resident company
|
|
84 |
Resident association of persons
|
|
85 |
Associates
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86 |
Principle of taxation of individuals
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87 |
Deceased individuals
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88 |
An individual as a member of an association of persons
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88 |
88-A Share profits of company to be added to taxable income
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|
89 |
Authors
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90 |
Transfers of assets
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91 |
Income of a minor child
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92 |
Principles of taxation of associations of persons
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93 |
Omitted
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94 |
Principles of taxation of companies
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95 |
Disposal of business by individual to wholly-owned company
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96 |
Disposal of business by association of persons to wholly-owned company
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97 |
Disposal of asset between wholly-owned companies
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97 |
97-A Disposal of asset under a scheme of arrangement and reconstruction
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98 |
Change in control of an entity
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98 |
98-A Change in the constitution of an association of persons
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98 |
98-B Discontinuance of business or dissolution of an association of persons
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98 |
98-C Succession to business, otherwise than on death
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CHAPTER VI
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SPECIAL INDUSTRIES
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PART I
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INSURANCE BUSINESS
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99 |
Special provisions relating to insurance business
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100 |
Special provisions relating to the production of oil and natural gas, and exploration and extraction of other mineral deposits
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100 |
(100-A) Special provisions relating to banking business
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CHAPTER VII
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INTERNATIONAL
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PART I
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