TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

NON-QUALIFYING PROPERTY [1 record]

Record 1 1992-08-17

English

Subject field(s)
  • Real Estate
CONT

... That the $100,000 lifetime capital gains exemption not be available in respect of capital gains dividends paid to an individual by an investment corporation ... with respect to a capital gain realized by such corporation or trust on the disposition after February, 1992 of non-qualifying property...

French

Domaine(s)
  • Immobilier

Spanish

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