Section 219.1

Articles

Lanthier, "Corporate Immigration, Emigration, and Continuance", 1993 Corporate Management Tax Conference Report, c. 4.

Talakshi, "Corporate Migration", 1991 Canadian Petroleum Tax Journal, Spring 1991, p. 53.

Boultbee, "Change of Residence and Continuance", 1984 Canadian Tax Journal, p. 792.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 88.1 0

Subsection 219.1(3)

Subsection 219.1(4)

Administrative Policy

2017 Ruling 2016-0643931R3 - PUC reinstatement on emigration

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 5905 - Subsection 5905(5.4) bump of non-resident subsidiaries reduced by applicable surplus balances 585
Tax Topics - Income Tax Act - Section 87 - Subsection 87(1) bottom corporation in a vertical amalgamation was specified to be the survivor in order to avoid a disposition under the local tax laws re its subsidiary 122