Which of the following criteria ultimately determines whether the CRA determines that a taxpayer's trading is speculative in nature, hence making capital gains subject to 100% inclusion for tax purposes? Special knowledge of the securities industry Trading on borrowed funds (or margin) Short periods of ownership Intent of the investor

Which of the following criteria ultimately determines whether the CRA determines that a taxpayer's trading is speculative in nature, hence making capital gains subject to 100% inclusion for tax purposes? Special knowledge of the securities industry Trading on borrowed funds (or margin) Short periods of ownership Intent of the investor

Income Tax Fundamentals 2020

38th Edition

ISBN:9780357391129

Author:WHITTENBURG

Publisher:WHITTENBURG

Chapter4: Additional Income And The Qualified Business Income Deduction

Section: Chapter Questions

Problem 18MCQ

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