16 December 1992 T.I. 920178 (November 1993 Access Letter, p. 511, ¶C245-050)

Discussion of whether s. 245 will apply where additional shares are required, or shareholdings are pooled, in order that Part IV tax will not apply to an intercorporate dividend.

Discussion of whether s. 245 will apply where additional shares are required, or shareholdings are pooled, in order that Part IV tax will not apply to an intercorporate dividend.