Common Share

Table of Contents

See Also

Terminal Dock and Warehouse Co. Ltd. v. MNR, 59 DTC 542, 23 Tax ABC 40

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Words and Phrases
common share preferred share

Administrative Policy

14 January 2020 Internal T.I. 2018-0785991I7 F - Subsection 86.1(2)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 86.1 - Subsection 86.1(2) s. 86.1(2)(c)(i) references central management and control test/tracking shares satisfied s. 86.1(2)(a) 177

11 January 2012 External T.I. 2010-0377991E5 - MIC - paragraph 130.1(6)(e)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 130.1 - Subsection 130.1(6) no bonus dividend entitlement 71

16 September 2004 External T.I. 2004-008852 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Navigation