Revenue Canada / Revenu Canada

IT400 - IT449

  • IT400 Exploration and development expenses - Meaning of principal business corporation
  • IT400SR Exploration and development expenses - Meaning of principal business corporation
  • IT403R Options on real estate
  • IT404R Payments to lottery ticket vendors
  • IT405 Inadequate considerations - Acquisitions and dispositions
  • IT406R2 Tax payable by an inter vivos trust
  • IT407R4 Dispositions of Cultural Property to Designated Canadian Institutions
  • IT408R Life insurance policies as investments of registered retirement savings plans and deferred profit sharing plans
  • IT409 Winding up of a non-profit organization
  • IT410R Debt obligations - Accured interest on transfer
  • IT410RSR Debt obligations - Accrued interest on transfer
  • IT411R Meaning of Construction
  • IT412R2 Foreign Property of Registered Plans
  • IT413R Election by members of a partnership under subsection 97(2)
  • IT415R2 Deregistration of Registered Retirement Savings Plans
  • IT416R3 Valuation of shares of a corporation receiving life insurance proceeds on death of a shareholder
  • IT417R Cancelled and Replaced by it417r2 - February 10, 1997
  • IT418 Capital cost allowance - Partial dispositions of property
  • IT419R Meaning of Arm's Length
  • IT420R3 REVISED by it420r3sr - February 28, 1995
  • IT420R3SR Non-Residents - Income Earned in Canada
  • IT421R2 Benefits to individuals, corporations and shareholders from loans or debt
  • IT422 Definition of tools
  • IT423 Sale of sand, gravel or topsoil
  • IT425 Miscellaneous farm income
  • IT426 Shares sold subject to an earn-out agreement
  • IT427R Livestock of farmers
  • IT428 Wage loss replacement plans
  • IT430R3 Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death
  • IT432R2 Benefits Conferred on Shareholders
  • IT433R Farming or fishing - Use of cash method
  • IT434R Rental of real property by individual
  • IT434RSR Rental of real property by individual
  • IT436R Reserves - Where promissory notes are included in disposal proceeds
  • IT437 Ownership of dwelling property
  • IT437R Ownership of Property (Principal Residence)
  • IT438R2 Crown Charges - Resource Properties in Canada
  • IT440R2 Transfer of Rights to Income
  • IT441 Capital cost allowance - Certified feature productions and certified short productions
  • IT442R Bad debts and reserves for doubtful debts
  • IT443 Leasing property - Capital cost allowance restrictions
  • IT443SR Leasing property - Capital cost allowance restrictions
  • IT444R Corporations - Involuntary dissolutions
  • IT445 The deduction of interest on funds borrowed either to be loaned at less than a reasonable rate of interest or to honour a guarantee given for inadequate consideration in non-arm's
  • IT446R Legacies
  • IT447 Residence of a trust or estate
  • IT448 Dispositions - Changes in terms of securities
  • IT448SR Dispositions - Changes in terms of securities
  • IT449R Meaning of vested indefeasibly

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