|
2000-03-03 |
16 February 2000 External T.I. 1999-0008435 F - Société associées |
Income Tax Act - Section 256 - Subsection 256(1.3) |
application of s. 256(1.3) was insufficient to create a control group |
|
2000-03-03 |
16 February 2000 External T.I. 1999-0008435 F - Société associées |
Income Tax Act - Section 256 - Subsection 256(1.2) - Paragraph 256(1.2)(f) - Subparagraph 256(1.2)(f)(ii) |
deemed holding of shares of corporation by each beneficiary of a family trust |
|
2000-03-03 |
15 February 2000 External T.I. 1999-0015155 F - SOCIETE EXPLOITANT UNE PETITE ENTRE. |
Income Tax Act - Section 248 - Subsection 248(1) - Small Business Corporation |
corporation leasing its realty to a related active business CCPC could qualify |
|
2000-01-07 |
31 August 1999 Income Tax Severed Letter 9921010 F - AUGMENTATION SENSIBLE DE PARTICIPATION |
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