Words and Phrases - "identical property"

a
89
b
44
c
82
d
56
e
42
f
31
g
20
h
15
i
77
j
2
k
2
l
32
m
57
n
28
o
38
p
81
q
3
r
78
s
94
t
47
u
16
v
10
w
23
y
2

Interpretation Bulletin IT-387R2 Meaning of “Identical Properties” 14 July 1989

Summary Under
Tax Topics - Income Tax Act - Section 54 - Superficial Loss

Identical properties are the same in all material respects, so that a perspective buyer would not have a preference for one as opposed to another.

Words and Phrases
identical property
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 47 - Subsection 47(1) 87