10 January 1992 Memorandum (Tax Window, No. 17, p. 12, ¶1773)

The corporation to which assets are transferred in a butterfly may not be amalgamated with another corporation.

The reduction in Part I tax caused by the application of available investment tax credits affects the corporation's safe income only in the years...

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In order for the exemption in s. 55(3)(a) to apply to a transaction involving a transfer of assets from a corporation owned equally by Messrs. A...

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