id="ientry-id328">Campaign contributions, Campaign contributions. Presidential Election Campaign Fund, Presidential Election Campaign Fund Campaign expenses, Campaign Expenses Canada Resident of, Citizen or Resident Test , Child in Canada or Mexico. Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Capital assets Coal and iron ore, Coal and iron ore. Capital expenses, Capital expenses. Capital gains or losses Hobbies, sales from collections, Hobby losses. Sale of personal items, Sale of personal items. Carpools, Carpools. Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. Cars, Transportation , Transporting school children. (see also Travel and transportation) Personal property taxes on, deduction of, Personal Property Taxes Cash Rebates, Cash rebates. Cash method taxpayers, Cash method. Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Cash rebates, Cash rebates. Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. Casualty losses, Casualty and Theft Losses , Casualty and Theft Losses of Income-Producing Property Certificates of deposit (CDs), Certificates of deposit (CDs). , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs) ) Change of address, Change of Address Change of name, Name change. , Name changed. Chaplains Life insurance proceeds when death in line of duty, Public Safety Officer Killed or Injured in the Line of Duty
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Art. Constructive receipt.. Constructive receipt.
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Art. Charitable contributions. Charitable contributions
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