Words and Phrases - "acquisition"

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
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1

3 November 2023 APFF Financial Strategies and Instruments Roundtable Q. 2, 2023-0978631C6 F - CELIAPP - Autoconstruction d'une habitation - FHSA - Self-construction

Summary Under
Tax Topics - Income Tax Act - Section 146.6 - Subsection 146.6(1) - Qualifying Withdrawal - Paragraph (a)
acquisition of home is when it becomes habitable

A single individual (Mr. X) acquired a land lot in 2000, made contributions to his FHSA starting in May 2023 and on February 1, 2024, signed an...

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Words and Phrases
acquisition
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 146.6 - Subsection 146.6(1) - Qualifying Withdrawal - Paragraph (c) written agreement for construction before October 1 could be satisfied with agreements with trades by self-constructing individual 194

Côté-Létourneau v. The Queen, 2010 DTC 1116 [at 3092], 2007 TCC 91

Summary Under
Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(2) - Paragraph 84.1(2)(a.1)

The Court rejected a submission of the taxpayers that shares issued to them by a corporation were not acquired by them: in order for them to...

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Words and Phrases
acquisition

Stantec Inc. v. The Queen, 2008 TCC 400 (Informal Procedure), aff'd 2009 FCA 285

Summary Under
Tax Topics - Excise Tax Act - Section 186 - Subsection 186(2)
"acquisition" of shares includes cancellation of those shares on a Delaware merger; "in relation to" to be construed broadly

The appellant acquired a US public company ("Keith") in a Delaware merger (in which Keith Industries merged into the appellant's US subsidiary,...

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Words and Phrases
in relation to acquisition
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 186 - Subsection 186(1) listing fees to issue shares to target shareholders were eligible 263