20 December 1999 External T.I. 9930245 F - COOPERATIVE DE CREDIT ET CAPITAL ACTIONS -- attach -- Share
no difference between French and English definition of “share”/ interest in federation fund not a “share”
Share
21 June 2001 External T.I. 2001-0086285 F - Disposition transitoire à 112(3) -- attach -- Share
condition re financing the redemption of a preferred share included part of a preferred share
9 June 2005 External T.I. 2004-0092001E5 F - Droits indivis dans les actions -- attach -- Share
undivided interests in QSBC shares qualify as shares
2010 Ruling 2010-0373801R3 - Conversion from a BV to a DC -- attach -- Share
membership interest in Dutch coop a share
8 January 2016 Internal T.I. 2015-0604491I7 - mandatory redeemable preferred shares -- attach -- Share
MRPS (Luxembourg hybrid instruments which were “very similar to traditional shares under Canadian business corporations statutes”) were equity
IT-392 (Archived) "Meaning of the Term 'Share'" -- attach -- Share
capital of non-share corporation considered to be divided into shares
30 April 2013 Internal T.I. 2012-0439741I7 -- attach -- Share
treatment of MRPS as equity
2 February 2015 External T.I. 2013-0510751E5 F - Cooperatives and Dividend Refund -- attach -- Share
fractions of cooperative capital not shares
2012 Ruling 2012-0452291R3 - XXXXXXXXXX - ATR -- attach -- Share
MRPS were shares
2010 Ruling 2009-0347271R3 - Foreign Affiliate Restructuring Financing -- attach -- Share
unnecessary for ownership interest to be divided into shares
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