Subsection 55(2)
23 January 1992 T.I. (Tax Window, No. 12, p. 6, ¶1574) -- attach -- Subsection 55(2)
2012 Ruling 2011-0403291R3 - Treaty exempt sale -- attach -- Subsection 55(2)
Treaty step-up to avoid the application of s. 55(2) to a spin-off made to effect an arm's length sale of the rump
14 March 2014 Internal T.I. 2013-0499141I7 - IRC 338(h)(10), "earnings" and safe income -- attach -- Subsection 55(2)
goodwill gains which accrued prior to purchase of FA and which were included under s. 55(5)(d) did not contributed to gain on Canco shares
21 March 2014 External T.I. 2012-0471021E5 - Safe income and section 34.2 -- attach -- Subsection 55(2)
adjusted stub period accrual not "on hand"
10 January 1992 Memorandum (Tax Window, No. 17, p. 12, ¶1773) -- attach -- Subsection 55(2)
26 November 1990 T.I. (Tax Window, Prelim. No. 2, p. 7, ¶1037) -- attach -- Subsection 55(2)
28 July 1992 External T.I. 5-920803 -- attach -- Subsection 55(2)
943963 Ontario Inc. v. R., 99 DTC 802, [1999] 4 CTC 2119 (TCC) -- attach -- Subsection 55(2)
Part IV tax dividend included safe income dividend
27 June 2014 External T.I. 2013-0498191E5 F - Interaction entre 55(2) et l'impôt de partie IV -- attach -- Subsection 55(2)
s. 55(2) tax on cross-redemption deemed dividends between connected CCPCs gave rise to circular Part IV tax
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