14 January 2020 Internal T.I. 2018-0785991I7 F - Subsection 86.1(2) -- attach -- Common Share
tracking shares were common shares
Common Share
Terminal Dock and Warehouse Co. Ltd. v. MNR, 59 DTC 542, 23 Tax ABC 40 -- attach -- Common Share
"preference shares" did not limit liquidation or redemption entitlement
11 January 2012 External T.I. 2010-0377991E5 - MIC - paragraph 130.1(6)(e) -- attach -- Common Share
16 September 2004 External T.I. 2004-0088521E5 - meaning of "common share" -- attach -- Common Share
