Dyer, "Preferred Share Financing", 1986 Corporate Management Tax Conference, p. 20.

Summary Under

Tax Topics - Income Tax Act - Section 112 - Subsection 112(2.2)

Discussion of background behind repeal of s. 112(2.2)(f) effective May 23, 1985.

Summary Under

Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Term Preferred Share

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