Words and Phrases - "redeem"

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McArdle Estate [No. 2] v. MNR, 62 DTC 402 (TAB)

repurchase and re-allotment of shares was not a redemption

The president (McArdle) of a private company had been issued “employee redeemable shares,” whose terms provided that they participated on a...

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Words and Phrases
redeem
Locations of other summaries Wordcount
Tax Topics - General Concepts - Substance mistaken nomenclature ignored if inconsistent with governing intention 66