Section 48.1

Subsection 48.1(1) - Gain when small business corporation becomes public

Administrative Policy

26 September 1996 External T.I. 5-962766 -

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Articles

Martin Lee, Manu Kakkar, Thanusan Raveendran, "Section 48.1: TOSI Trap in Going Public", Tax for the Owner-Manager (Canadian Tax Foundation), Vol. 20, No. 1, January 2020, p. 4

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