Subsection 219(1) - Additional tax
Administrative Policy
IT-81R "Partnerships - Income of Non-Resident Partners"
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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
Subsection 219(1.1) - Excluded gains
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 |