16 October 2009 Internal T.I. 2009-0337721I7 F - Perte lors de fusion étrangère -- attach -- Paragraph 40(3.5)(b)

Submitted by narmstrong on Sun, 10/18/2020 - 00:38
s. 40(3.4) not applicable to foreign triangular merger to which s. 87(8) was elected not to apply