Foreign Law

Table of Contents

Administrative Policy

21 June 2016 Internal T.I. 2015-0581151I7 - Dutch Co-Op Entity Classification

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Corporation Dutch co-op a corporation 68
Tax Topics - Income Tax Act - Section 96 Dutch co-op a corp., not partnership 35

23 April 2013 Internal T.I. 2012-0466081I7 F - Usufruct created under French legislation

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 43.1 gift of immovable subject to reservation of a usufruct gave rise to a disposition under s. 43.1 266
Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(b) disposition of all building under shared gift 265

24 March 2004 Miscellaneous 2003-0034311E5 - "liquidation and a dissolution": What does it mean

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Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(e) process of distributing the assets and satisfying the liabilities is "liquidation" 257
Tax Topics - Statutory Interpretation - Provincial Law 68