Subsection 245(4)
Income Tax Technical News, No. 34, 27 April 2006 under "Sale of Tax Losses" -- attach -- Subsection 245(4)
2004 Ruling 2004-0084311R3 - Incorporating a Partnership -- attach -- Subsection 245(4)
2004 Ruling 2004-0088541R3 - Loss utilization -- attach -- Subsection 245(4)
2004 Ruling 2004-0094751R3 - Withholding tax; interest -- attach -- Subsection 245(4)
2003 Ruling 2003-0041823 - FOREIGN PROPERTY PENSION CORPORATIONS -- attach -- Subsection 245(4)
2004 Ruling 2003-0053981R3 - XXXXXXXXXX -- attach -- Subsection 245(4)
elimination of MFT corporate sub through creation of MFC and 132.2 merger
2005 Ruling 2005-0123631R3 - Thin Capitalization Rules -- attach -- Subsection 245(4)
7 October 2005 APFF Roundtable Q. 13, 2005-0141061C6 F - Purchase of Shares by Subsidiary - Sec. 84.1 & 245 -- attach -- Subsection 245(4)
2010 Ruling 2009-0332571R3 - Loss consolidation - related or affiliated -- attach -- Subsection 245(4)
loss shift between related but unaffiliated corporations
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