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BIEN AGRICOLE ADMISSIBLE [1 record]
Record 1 - internal organization data 2018-03-09
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- qualified farm property
1, record 1, English, qualified%20farm%20property
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Qualified farm property - is certain property you or your spouse or common-law partner owns. It is also certain property owned by a family-farm partnership in which you or your spouse or common-law partner holds an interest. Qualified farm property includes: a share of the capital stock of a family-farm corporation that you or your spouse or common-law partner owns; an interest in a family-farm partnership that you or your spouse or common-law partner owns; real property, such as land and buildings; and eligible capital property, such as milk and egg quotas. 2, record 1, English, - qualified%20farm%20property
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Act, S. 146 (5.4) (a). 3, record 1, English, - qualified%20farm%20property
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- bien agricole admissible
1, record 1, French, bien%20agricole%20admissible
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Un bien agricole admissible est un bien qui vous appartient, ou qui appartient à votre époux ou conjoint de fait ou à une société de personnes agricole familiale dans laquelle vous ou votre époux ou conjoint de fait détenez une participation. Nous considérons les biens suivants comme des biens agricoles admissibles : une action du capital-actions d'une société agricole familiale que vous ou votre époux ou conjoint de fait possédez; une participation dans une société de personnes agricole familiale que vous ou votre époux ou conjoint de fait possédez; un bien immeuble, comme un terrain et des bâtiments; une immobilisation admissible, comme un contingent de production de lait ou d'œufs. 2, record 1, French, - bien%20agricole%20admissible
Record number: 1, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 146 (5.4) (a). 3, record 1, French, - bien%20agricole%20admissible
Record 1, Spanish
Record 1, Textual support, Spanish
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