Section 246.1

25 September 2017 CTF Finance Roundtable, Q.11 -- attach -- Section 246.1

focus on NAL transactions

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2017 CTF Finance Roundtable, Q.10 -- attach -- Section 246.1

example of surplus-stripping transaction not within s. 84.1

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Joint Committee, "Part D of Tax Planning Using Private Corporations – “Converting Income into Capital Gains” Proposals", 2 October 2017 Joint Committee Submission -- attach -- Section 246.1

• Read more about Joint Committee, "Part D of Tax Planning Using Private Corporations – “Converting Income into Capital Gains” Proposals", 2 October 2017 Joint Committee Submission -- attach -- Section 246.1

Michael N. Kandev, "Proposed Section 246.1", Canadian Tax Highlights, Vol. 25, No. 8, August 2017, p.5 -- attach -- Section 246.1

• Read more about Michael N. Kandev, "Proposed Section 246.1", Canadian Tax Highlights, Vol. 25, No. 8, August 2017, p.5 -- attach -- Section 246.1