Section 219

Subsection 219(1) - Additional tax

Administrative Policy

Articles

Gravelle, McAskile, "Conversion of a Branch to a Subsidiary and a Subsidiary to a Branch", 1993 Canadian Tax Journal, No. 6, p. 1180.

Forms

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Subsection 219(1.1) - Excluded gains

Administrative Policy

28 July 2008 External T.I. 2008-0298011E5 - Branch Tax - Section 219

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Subsection 219(2) - Exempt corporations

Cases

Twentieth Century Fox Film Corp. v. MNR, 2001 DTC 5125 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 164 - Subsection 164(1) 161

Administrative Policy

28 February 1995 T.I. 942171 "C.T.O. "Communications and Branch Tax:)

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Subsection 219(3) - Provisions applicable to Part

Administrative Policy

23 April 2012 Internal T.I. 2011-0426601I7 - Part XIV tax - non-resident insurer

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Subsection 219(4) - Non-resident insurers