12 May 1994 Institute of Chartered Accountants of Alberta Roundtable Q. 20, 9409737 - QUALIFIED FARM PROPERTY -- summary under Qualified Farm or Fishing Property

Taxable capital gains (including taxable capital gains arising from the transfer of qualified farm property to a corporation in order to utilize the capital gains exemption) would be income from a source other than farming for purposes of s.(a)(vi)(A).

The two-years' test in s.(a)(vi)(A) need not be satisfied in two consecutive years.

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Topic
Income Tax Act - s. 110.6(1) - Qualified Farm or Fishing Property
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Drupal 7 entity type
Node
Drupal 7 entity ID
314650
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
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