Canadian Real Estate Tax Handbook

Landlord L ease Cancellation Payments—Paragraph 20(1)(z) and 20(1)(z.1) 70 Lease Cancellation Receipts 70 Inducement R eceipt—Tenant Treatment—Paragraph 12(1)(x) 70 Repayment of Inducements 70 Free Rent 71 Rent-free Periods 71 Rental Income From Stepped Rent Leases 71 Percentage Rents 71 Deferred Major Repairs 71

  Payments, Lease, Ease, Inducement, L ease