Subsection 211.91(1)
Cases
Tusk Exploration Ltd. v. Canada, 2018 FCA 121
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(28) | potential for double taxation under the ITA of NAL transactions | 295 |
| Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(a) | double taxation can result from non-arm’s length transactions such as under s. 69(1) | 287 |
| Tax Topics - Income Tax Act - Section 66 - Subsection 66(12.6) | only a PBC can renounce | 53 |