Gregory M. Johnson, Wesley R. Novotny, "An Update on Flow-through Shares in the Energy Sector", 2016 Conference Report (Canadian Tax Foundation),12:1-39 -- summary under unattached

Implications of underwriters acquiring flow-through shares (p. 12:22-23)

When underwriters or agents (UWs) are engaged to sell the FTS, care must...

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 66.3 - Subsection 66.3(3)		72
Tax Topics - Income Tax Act - Section 66 - Subsection 66(12.6)		112
Tax Topics - Income Tax Act - Section 66 - Subsection 66(15) - Flow-Through Share		125
Tax Topics - Income Tax Regulations - Regulation 6202.1 - Subsection 6202.1(1) - Paragraph 6202.1(1)(d)		222
Tax Topics - Income Tax Act - Section 249 - Subsection 249(4)		81
Tax Topics - Income Tax Act - Section 66.7 - Subsection 66.7(10)		43
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1.5)		403
Tax Topics - Income Tax Act - Section 87 - Subsection 87(4.4) - Paragraph 87(4.4)(d) - Subparagraph 87(4.4)(d)(i)		251
Tax Topics - Income Tax Regulations - Regulation 6202.1 - Subsection 6202.1(1.1) - Paragraph 6202.1(1.1)(c)		225
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2.21)		242
Tax Topics - Income Tax Act - Section 66 - Subsection 66(12.73)		128
Tax Topics - Income Tax Regulations - Regulation 6202.1 - Subsection 6202.1(5) - Excluded Obligation		98
Tax Topics - Income Tax Regulations - Regulation 6202.1 - Subsection 6202.1(1) - Paragraph 6202.1(1)(c)		323
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) - Subparagraph 12(1)(x)(iv)		178
Tax Topics - Income Tax Act - Section 84 - Subsection 84(9)		120

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