Skip to main content

Tax Interpretations

Canadian tax interpretations and transactional implications

Log in or Register

Username or e-mail *

Password *

Create new account
Request new password

Search

Search

Home
News of Note
CRA Publications
Words & Phrases
Conferences/Reports/Letters
Buy Full Access

You are here

Home
12 February 1997 External T.I. 9631575 - INTERACTION OF SECTIONS 51 AND 116 -- attach -- Subsection 116(5)

12 February 1997 External T.I. 9631575 - INTERACTION OF SECTIONS 51 AND 116 -- attach -- Subsection 116(5)

s. 116(5) is applicable to issuer if s. 51(1) exchange of TCP

Powered by Drupal

Disclaimer

None of the content is or should be construed as advice, and readers should obtain any tax (or other) advice from their professional advisors. We disclaim any liability to anyone arising from reliance on any content of this or any other site.