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GIFTS UNDER THE INCOME TAX
GIFTS UNDER THE ESTATE TAX
GIFTS UNDER PROVINCIAL SUCCESSION DUTY ACTS
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aggregate net value aggregate taxable value aggregate value amount annuity apply arm’s length beneﬁciary bona ﬁde British Columbia capital charitable gift charitable or educational community of property Conservation Authorities Act contemplation of death controlled corporation date of death debt or right deceased deduction deemed deﬁned determined disposed disposition donatio mortis causa donations donee donor donor’s death dutiable Estate Tax Act exceed exempt from tax exempt gifts ﬁrst ﬁve years prior gift inter vivos gift tax gilt husband Income Tax Act laws of Quebec lifetime marriage money or money’s organization in Canada partial consideration payable payment person property comprised property passing property transferred Province provisions Quebec real property religious resident in Canada respect resulting trust sales tax settlor shareholder shares speciﬁc spouse Succession Duty Act tax purposes TAXABLE GIFTS taxable income taxation taxpayer taxpayer’s income three years prior tion transaction transferor Transfers of property trust usufruct valuation wife