12 December 2018 Interpretation Letter of the CRA Charities Directorate to Simon Cheung File GC 341217 -- summary under Subsection 188.1(3.2)

Summary Under
Tax Topics - Income Tax Act - Section 188.1 - Subsection 188.1(3.2)
debt is an "interest in a corporation, other than shares”

The Charities Directorate stated the following respecting a proposal to eliminate a foundation's positive divestment obligation percentage arising...

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Words and Phrases
interest