Section 139.1

Subsection 139.1(1) - Definitions

Respecting a submission that the definition of "mutual holding corporation" (the "Definition") provided for both direct and indirect holdings of...

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Words and Phrases

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 139.1 - Subsection 139.1(1) - Mutual Holding Corporation	"holding" must be direct holding	59

Does a mutual corporation qualify as a mutual holding corporation if it holds shares of the insurance corporation indirectly? After quoting from...

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 139.1 - Subsection 139.1(1) - Mutual Holding Corporation	“holding” refers to direct holding/this purpose is a question of fact	137