Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
| |
September 27, 1990 |
| Current Amendments and |
Rulings Directorate |
| Regulations Division |
D. Yuen |
| |
957-2111 |
| Attention: B. Bryson |
| |
902479 |
| |
EACC9713 |
Subject: Paragraph 110.6(14)(a)
A photocopy of our reply to a letter which requested our comments on the application of paragraph 110.6(14)(a), in the hypothetical situation involving an amalgamation, is attached.
We have taken the view that the shares are disposed of in the order that the predecessor shares were acquired however 21(1)(b)
DirectorReorganizations and Non-Resident DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1990
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© Sa Majesté la Reine du Chef du Canada, 1990
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