Subsection 137(4.1) - Payments in respect of shares
2014 Ruling 2014-0530371R3 - Combination of credit unions
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|Tax Topics - Income Tax Act - Section 85.1 - Subsection 85.1(1)||credit union share-for-share exchange/ cash redemption||52|
|Tax Topics - Income Tax Act - Section 88 - Subsection 88(1)||"immediately before" referenced share ownership on completion of the preceding transaction in a same-day series||266|