12 September 2008 External T.I. 2008-0275041E5 F - Don de bien écosensible -- summary under Paragraph 110.1(1)(d)

In rejecting a submission that any property donated as an ecological gift is, by virtue of having been donated, a capital property, CRA stated:

The definition of gifts of “ecologically sensitive land" described in paragraph 110.1(1)(d) … applies to property held as inventory or capital property. …

The characterization of a particular property must be analyzed according to all relevant criteria.

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Income Tax Act - s. 110.1(1)(d)
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d7 import status
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d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
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