Subsection 125.5(1) - Definitions
Eligible production corporation
In agreeing that the two branches of the "eligible production corporation" test are distinct, the Directorate stated:
whether the production...
Her Majesty in right of a province held more than 50% but less than 90% of all the issued and outstanding shares of Aco (whose taxable income was...
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|Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxpayer||province is a “taxpayer” exempt from tax||194|