Administrative Policy
28 June 2001 External T.I. 2001-0073205 - SUBSTANTIAL ISSUER BID
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Fair Market Value - Shares | 118 |
4 October 2000 External T.I. 2000-0039205 - SPECIAL LIQUIDATION RIGHT TERM PREF. SHARES
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93 C.R. - Q. 10
2 November 89 T.I. (April 90 Access Letter, ¶1191)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e) | 43 | |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 50 |
Articles
Sugg, "Preferred Share Review: Anomalies and Traps for the Unwary", 1992 Conference Report, c.22.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Dividend Rental Agreement | 0 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxable Preferred Share | 0 |
Paragraph (a)
Subparagraph (a)(i)
Administrative Policy
30 March 2010 Internal T.I. 2010-0354391I7 F - P.VI.1:Rachat à l'enchère hollandaise modifiée
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Fair Market Value - Shares | purchase price established under modified Dutch auction represented the tendered shares’ FMV | 74 |