Section 137

Subsection 137(4.1) - Payments in respect of shares

Administrative Policy

2014 Ruling 2014-0530371R3 - Combination of credit unions

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 85.1 - Subsection 85.1(1) credit union share-for-share exchange/ cash redemption 48
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 240

Subsection 137(7) - Credit union not private corporation

Administrative Policy

5 September 2013 Internal T.I. 2013-0487491I7 - Eligible dividends - credit unions

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