Section 139.1

Subsection 139.1(1) - Definitions

Mutual Holding Corporation

Administrative Policy

25 September 2014 External T.I. 2012-0451411E5 F - Mutual Holding Corporation

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Words and Phrases
holding
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 139.1 - Subsection 139.1(1) - Mutual Holding Corporation "holding" must be direct holding 59

25 September 2014 External T.I. 2012-0451411E5 F - Mutual Holding Corporation

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 139.1 - Subsection 139.1(1) - Mutual Holding Corporation “holding” refers to direct holding/this purpose is a question of fact 137