Folio. A folio (from Latin foliō abl of folium leaf) is a book or pamphlet made up of one or more full sheets of paper on each sheet of which four pages of text are printed two on each side each sheet is then folded one time to produce two leaves Each leaf of a folio book thus is one half the size of the original sheet.

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More information on paragraph 251(5)(b) can be found in Income Tax Folio S1F5C1 Related Persons and Dealing at Arm’s Length Example 3 Scenario A Mr C is the controlling shareholder of a corporation which has a tax year ending on December 31 On November 1 2015 Mr C sold depreciable property to the corporation He had owned the property since December.

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