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When an Individual Departs from Canada, There Is a Deemed

Question 66

Multiple Choice

When an individual departs from Canada, there is a deemed disposition of several types of property. Which of the following properties would NOT be subject to this deemed disposition rule?


A) A large painting by a well known Canadian artist.
B) Land and building that is being used as a rental property.
C) Shares in a CCPC involved in earning active business income.
D) Shares in a CCPC that is used to hold investments.

Correct Answer:

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