28 July 1989 Ruling 32361 F - Partition of Property

By services, 18 January, 2022
Official title
Partition of Property
Language
French
CRA tags
54 principal residence
Document number
Citation name
32361
Severed letter type
Ruling
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
629569
Extra import data
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"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1989-07-28 08:00:00",
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Main text
July 28th 1989
 
Review Committee                        Bilingual Services
                                         (Specialty)
                                        Sean Finn
                                        957-8953
 
Income Tax Rulings                      3-2361     24(1)

July 28th 1989

Subject: Income Tax Rulings 3-2361 24(1) Partition of property held in undivided ownership under Quebec Civil Law

Following the receipt of a Request for advance Income Tax Rulings in the above-mentioned matter, a memorandum was submitted to the Review Committee on May 19, 1989 dealing with the application of paragraph 54(c) of the Income Tax Act (Canada) (the "Act") to a partition of property between persons holding the property in undivided ownership.

24(1)

23

23

23 23

II. Recommendation

23 21(1)(a)

for the DirectorBilingual Services & ServicesIndustries DivisionRulings Directorate