1 December 1992 T.I. (Tax Window, No. 27, p. 9, ¶2319)

If one of the purposes of a series of transfers of a capital property within a related corporate group is to utilize non-capital losses of one of...

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If one of the purposes of a series of transfers of a capital property within a related corporate group is to utilize non-capital losses of one of...

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Where one corporation within a corporate group transfers a capital property with an unrealized capital gain on a rollover basis to a second...

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