Ewens, "Tax Shelter Analysis", The Taxation of Corporate Reorganizations, 1996 Canadian Tax Journal, Vol. 44, No. 4, p. 1207 and Vol. 44, No. 5, p. 1486.

Summary Under

Tax Topics - Income Tax Act - Section 143.2 - Subsection 143.2(1) - Tax Shelter Investment

Summary Under

Tax Topics - Income Tax Act - Section 237.1 - Subsection 237.1(1) - Tax Shelter

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