Subsection 55(2)
9 October 2015 APFF Roundtable Q. 15, 2015-0595641C6 F - Surplus Stripping and GAAR -- attach -- Subsection 55(2)
GAAR did not apply where a taxpayer deliberately triggered the application of s. 55(2)
9 October 2015 APFF Roundtable Q. 12, 2015-0595601C6 F - Proposed legislation - subsection 55(2) -- attach -- Subsection 55(2)
no relief under new rules where Part IV tax is refunded on payment of dividend to individual shareholder
Meager Creek Holdings Ltd. v. The Queen, 98 DTC 2073, [1998] 4 CTC 2090 (TCC) -- attach -- Subsection 55(2)
insufficient link between dividend (which was motivated by avoiding a possible Budget change) and a subsequent sale of the shares
Kruco Inc. v. The Queen, 2001 DTC 668 (TCC), aff'd 2003 FCA 284 -- attach -- Subsection 55(2)
safe income included phantom income mandated to be included in income by the ITA
14 December 2000 Internal T.I. 2000-0034037 - safe income -- attach -- Subsection 55(2)
20 July 1994 External T.I. 9408795 - 55(2) -- attach -- Subsection 55(2)
92 C.R. - Q.29 -- attach -- Subsection 55(2)
92 C.R. - Q.35 -- attach -- Subsection 55(2)
3 June 2003 External T.I. 2003-0012075 F - Safe Income and 104(13.1) Designation -- attach -- Subsection 55(2)
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