Section 44.1

Subsection 44.1(1) - Definitions

Qualifying Disposition

Administrative Policy

27 November 2012 External T.I. 2012-0445941E5 F - Action déterminée de petite entreprise

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10 February 2012 External T.I. 2010-0385861E5 F - Actions de remplacement

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Tax Topics - Income Tax Act - Section 44.1 - Subsection 44.1(1) - Replacement Share application to IPO of CCPC 120

Replacement Share

Administrative Policy

10 February 2012 External T.I. 2010-0385861E5 F - Actions de remplacement

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Tax Topics - Income Tax Act - Section 44.1 - Subsection 44.1(1) - Qualifying Disposition elements of qualifying disposition definition 126