Subsidiary Controlled Corporation

See Also

R.A. Hewitt & Sons Ltd. v. The Queen, 2000 DTC 2441 (TCC)

40%f the shares of a Bahamian affiliate ("Bahamas") of the taxpayer were owned by the taxpayer and 60% of the shares of Bahamas were owned by...

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Distillers Corp - Seagrams Ltd v. MNR, 80 DTC 1649 (T.R.B.)

An indirect subsidiary of the taxpayer did not qualify as a subsidiary controlled corporation given that "the word 'belong' means that the shares...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 17 - Subsection 17(3) 33

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