Subsection 55(2)
6 April 1994 External T.I. 9331715 - SAFE INCOME AND SRED EXPENDITURES -- attach -- Subsection 55(2)
Income Tax Technical News, No. 34, 27 April 2006 under "Delaware Revised Uniform Partnership Act" -- attach -- Subsection 55(2)
2000 Ruling 2000-0003253 - Safe income -- attach -- Subsection 55(2)
Lamont Management Ltd. v. R., 99 DTC 871, [1999] 3 CTC 2576 (TCC) -- attach -- Subsection 55(2)
Income Tax Technical News, No. 7, 21 February 1996 (cancelled) -- attach -- Subsection 55(2)
Canada v. Canadian Utilities Ltd., 2004 DTC 6475, 2004 FCA 234 -- attach -- Subsection 55(2)
independent purpose for ordinary-course dividends did not exclude them from series
Brelco Drilling Ltd. v. R., 98 DTC 1422, [1998] 3 CTC 2208 (TCC), rev'd 99 DTC 5253 (FCA) -- attach -- Subsection 55(2)
Les Placements E&R Simard Inc. v. The Queen, 97 DTC 1328 (TCC) -- attach -- Subsection 55(2)
Granite Bay Charters Ltd. v. The Queen, 2001 DTC 615 (TCC) -- attach -- Subsection 55(2)
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