Skip to main content
Tax Interpretations
Canadian tax interpretations and transactional implications
Log in or Register
Username or e-mail
*
Password
*
Create new account
Request new password
Search
Search
Home
News of Note
CRA Publications
Words & Phrases
Conferences/Reports/Letters
Buy Full Access
You are here
Home
15 October 2014 External T.I. 2014-0547551E5 F - Acquisition of Control -- attach -- Paragraph 251.2(2)(a)
15 October 2014 External T.I. 2014-0547551E5 F - Acquisition of Control -- attach -- Paragraph 251.2(2)(a)
shrinking of CCPC control group likely was AOC if sufficiently material
