16 September 2011 Internal T.I. 2010-0383571I7 - Transfer of Property to a US Head Office -- summary under Subsection 13(9)

where depreciable equipment used in the Canadian branch of a US corporation is moved to its US head office, s. 13(9) will apply to cause s. 13(7)(a) to deem the equipment to be disposed of and reacquired at FMV.

Topics and taglines
Topic
Income Tax Act - s. 13(9)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
308520
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
342263
Extra import data
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