81 C.R. - Q.6

Notwithstanding Rapistan, know-how that is of a capital nature is eligible capital property.

Where consequences of receiving a s. 84(1) dividend as a result of the paid-up capital of shares issued on a s. 85(1) roll exceeding the fair...

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S.85(1)(e.2) will not be applied to transactions which comply with s. 55(3)(b).

Where the transfer of assets under section 85 followed by a sale of shares is simply an attempt to convert what would otherwise be an income gain...

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