Words and Phrases - "immediately after"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
73
s
85
t
44
u
14
v
8
w
20
y
2
“
1

26 January 1994 External T.I. 9336015 F - Immediately After Disposition Meaning

Summary Under
Tax Topics - Income Tax Act - Section 85 - Subsection 85(4)
"immediately after disposition" meaning"

It was submitted that where a taxpayer transfers property to a corporation that is controlled by the taxpayer and shortly thereafter the taxpayer...

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

Words and Phrases
immediately after

Terminal Norco Inc. v. The Queen, 2006 DTC 2897, 2006 TCC 139

Summary Under
Tax Topics - General Concepts - Ownership
taxpayer controlled subsidiary immediately after drop-down transaction notwithstanding pre-ordinated sale of the subsidiary's shares

In order to avoid Quebec mutation tax, the taxpayer transferred the assets of a business division to a newly-incorporated wholly owned subsidiary...

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

Words and Phrases
immediately after