October 25, 2002
Under the Income Tax Act, property means property of any kind whatever, whether real or personal, corporeal or incorporeal, and includes rights.
- Policy Statement CPS-026, Guidelines for the Registration of Umbrella Organizations and Title Holding Organizations
- Policy Statement CPS-006, Registered Charities Making Improvements to Property Leased from Others
- Policy Commentary CPC-014, Funding Qualified Donees
- Income Tax Act, R.S.C. 1985 (5th supp.) c. 1, ss. 248(1).
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