Blackburn Radio Inc. v. The Queen, 2009 TCC 155 -- summary under Subparagraph 152(4)(b)(iii)
Summary Under
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(b) - Subparagraph 152(4)(b)(iii)reference to transaction involving a non-resident does not include an arrangement or a series of transactions
Three relevant transactions or events took place in 1999.
The taxpayer decided that its wholly-owned US holding company would sell its shares of a...
Words and Phrases
transaction