Income Tax Technical News, No. 1, 22 July 1994

A pension fund realty corporation that acquires or holds an interest in capital property that is real property will not lose its tax-exempt status...

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If an employee compensation package includes any convertible preferred shares, s. 7(1) will apply when those shares are sold or converted to...

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Beginning July 1995, sales commission expenses incurred by limited partnerships in connection with the distribution of mutual funds must be...

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