7 October 2016 APFF Roundtable Q. 1C, 2016-0652771C6 F - T106 and multiple year ends -- translation
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This translation was prepared by Tax Interpretations Inc. The CRA did not issue this document in the language in which it now appears, and is not responsible for any errors in its translation that might impact a reader’s understanding of it or the position(s) taken therein. See also the general Disclaimer below.
Principal Issues: 1. If a corporation has two short tax years due to an acquisition of control, will the CRA accept that only one form T106 needs...
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