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A's right under the Initial Trust constituted a beneficial interest, if subsection 248(25) applied without taking into consideration subdivisions (b)(iii)(A)(II) to (IV) thereof. ...

Example 4: Shareholders of DCco transfer shares of DCco having an aggregate PUC of $10,000 and an ACB of $1,000 to TCco in consideration for shares of TCco. ...

To that end, the CRA maintains a strong and meaningful relationship with the Department of Finance which includes engaging in ongoing discussions about proposed legislative measures, where consideration is given to the administrative feasibility of new tax measures, any associated taxpayer burden, and the resources required to implement and administer new measures. ...