Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Canadian Tax Foundation
Corporate Management Tax Conference
June 14, 1996
Question 15 - Related Person Test in Paragraph 55(3)(a)
Can Revenue Canada clarify the point in time when the related person test in paragraph 55(3)(a) should be determined: