Words and Phrases - "before"

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

Canada v. VIH Logging Ltd., 2005 DTC 5095, 2005 FCA 36

Summary Under
Tax Topics - Income Tax Act - Section 55 - Subsection 55(2)
stub income included in SIOH/$45K out of $1.7M not significant

Cash dividends paid by a corporation ("Old VIH") to its parent (the taxpayer) in February 1993 came out of safe income of Old VIH given that the...

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Words and Phrases
before