Robert J.L. Read, "Section 55: A Review of Current Issues," 1988 Conference Report (Canadian Tax Foundation), 18:1-28

Wind-up of transferred corporation into the transferee corporation accomplishes indirect transfer; cf. its amalgamation with TC (p. 18:16)

[A]...

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Safe income excludes income earned after the commencement of the series (p. 18:4)

The period of time relevant to the calculation of “ the income...

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