Sugg, "Preferred Share Review: Anomalies and Traps for the Unwary", 1992 Conference Report, c.22.

Summary Under

Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Dividend Rental Agreement

Summary Under

Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Short-Term Preferred Share

Summary Under

Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxable Preferred Share

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