29 November 2016 CTF Roundtable Q. 8, 2016-0671501C6 - 55(2) clause 55(2.1)(b)(ii)(B) -- summary under Property

In finding that cash is property for purposes of s. 55(2.1)(b), CRA stated:

Property is defined in subsection 248(1) as including money, unless a contrary intention is evident. As explained above, the scheme of subsection 55(2) is to consider cash as property.

CRA indicated that cash is property for s. 55 purposes.

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Income Tax Act - s. 248(1) - Property
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d7 import status
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