Superficial Loss
89 C.R. - Q.41 -- attach -- Superficial Loss
15 January 2003 External T.I. 2002-0178505 - SUPERFICIAL LOSS -- attach -- Superficial Loss
22 September 2004 External T.I. 2004-0073011E5 - Superficial Loss -- attach -- Superficial Loss
Graphic Packaging Canada Corporation v. The Queen, 2001 DTC 861, [2001] 4 C.T.C. 2399, aff'd 2002 FCA 483 -- attach -- Superficial Loss
7 July 2014 External T.I. 2014-0518561E5 F - Superficial loss -- attach -- Superficial Loss
shares of Holdco as identical property to shares of Opco/transferred corporation wound-up but not dissolved within 30 days
IRC v. Beveridge, [1979] T.R. 305 -- attach -- Superficial Loss
Interpretation Bulletin IT-387R2 Meaning of “Identical Properties” 14 July 1989 -- attach -- Superficial Loss
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