Subsection 128.2(1) - Cross-border mergers
Articles
Lanthier, "Corporate Immigration, Emigration, and Continuance", 1993 Corporate Management Tax Conference Report, c. 4.
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Tax Topics - Income Tax Act - Section 128.1 - Subsection 128.1(1) | 0 | |
Tax Topics - Income Tax Act - Section 219.1 | 0 | |
Tax Topics - Income Tax Act - Section 250 - Subsection 250(5.1) | 0 |