Sandra Slats, David Burns, "Canada Considers New Rules on Repatriation", Tax Notes International, Vol 63, No. 9, 29 August 2011, p. 641

Summary Under

Tax Topics - Income Tax Act - Section 113 - Subsection 113(1) - Paragraph 113(1)(a.1)

General discussion of hybrid surplus proposals.

Summary Under

Tax Topics - Income Tax Act - Section 90 - Subsection 90(4)

General discussion.

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