Scandia Plate Ltd. v. The Queen, 83 DTC 5009, [1982] CTC 431 (FCTD) -- summary under Subsection 125(1)
Ownership of the shares of an alleged Canadian-controlled private corporation was not acquired by a Canadian resident from a Swedish company...
Words and Phrases
control| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Effective Date | 100 | |
| Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Canadian-Controlled Private Corporation | 28 |