Eric Lockwood, Maria Lopes, "Subsection 88(3): Deferring Gains on Liquidation and Dissolution", Canadian Tax Journal (2013) 61:1, 209-28, p. 209

They use the facts in the example below (set out at p. 215) to illustrate in various scenarios that a taxpayer (Canco) will realize a capital gain...

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They provide various examples indicating that a taxpayer (Canco) will realize a capital gain on the disposition of its shares of the disposing...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

They use the facts in various scenarios to illustrate that a taxpayer (Canco) will realize a capital gain on the disposition of its shares of the...

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