CRA treats a Dutch co-op as a corporation

1 August 2016 - 4:29pm
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CRA briefly concluded (after the obligatory nod to its two-step approach to foreign entity classification) that a Dutch Co-op was a corporation for purposes of the Act. (See also 2010-0373801R3.)

Neal Armstrong. Summary of 21 June 2016 Memo 2015-0581151I7 under s. 248(1) – corporation.