October 1989 Revenue Canada Round Table - Q.11 (Jan. 90 Access Letter, ¶1075)

It is acceptable for an individual taxpayer to stepped-up the basis of his qualified small business corporation shares by exchanging those shares...

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s. 84.1 will not apply where an individual taxpayer exchanges common shares of a corporation for preferred shares of the same corporation -...

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Where a taxpayer receives an undivided part of a block of flow-through shares following the liquidation of a limited partnership under s. 98(3),...

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