Subsection 55(2)

12 January 1990 External T.I. 59210 - Avoidance of Tax on Capital Gains - Intercorporate Dividends Deemed to be Capital Gain -- attach -- Subsection 55(2)

• Read more about 12 January 1990 External T.I. 59210 - Avoidance of Tax on Capital Gains - Intercorporate Dividends Deemed to be Capital Gain -- attach -- Subsection 55(2)

5 December 1989 T.I. (May 1990 Access Letter, ¶1216) -- attach -- Subsection 55(2)

• Read more about 5 December 1989 T.I. (May 1990 Access Letter, ¶1216) -- attach -- Subsection 55(2)

D. Ewens, "Planning for Safe Income Distribution", Corporate Structures and Groups, Vol. IV, No. 4, 1997, p. 228 -- attach -- Subsection 55(2)

• Read more about D. Ewens, "Planning for Safe Income Distribution", Corporate Structures and Groups, Vol. IV, No. 4, 1997, p. 228 -- attach -- Subsection 55(2)

Bruce Sinclair, "Current Topics in the Taxation of Real Estate Development", 2014 Conference Report, (Canadian Tax Foundation), 12:1-24. -- attach -- Subsection 55(2)

• Read more about Bruce Sinclair, "Current Topics in the Taxation of Real Estate Development", 2014 Conference Report, (Canadian Tax Foundation), 12:1-24. -- attach -- Subsection 55(2)

Rick McLean, Understanding Section 55 and Butterfly Reorganizations, 3rd Ed. (2010, CCH). -- attach -- Subsection 55(2)

• Read more about Rick McLean, Understanding Section 55 and Butterfly Reorganizations, 3rd Ed. (2010, CCH). -- attach -- Subsection 55(2)

F. Ahmed, "Allocation of Safe Income to Minority Shareholders", Canadian Current Tax, Vol. 9, No. 3, p. 24. -- attach -- Subsection 55(2)

• Read more about F. Ahmed, "Allocation of Safe Income to Minority Shareholders", Canadian Current Tax, Vol. 9, No. 3, p. 24. -- attach -- Subsection 55(2)

"Subsection 55(2): Part 1", 1997 Canadian Tax Journal, Vol. 45, No. 2, p. 343. -- attach -- Subsection 55(2)

• Read more about "Subsection 55(2): Part 1", 1997 Canadian Tax Journal, Vol. 45, No. 2, p. 343. -- attach -- Subsection 55(2)

K. A. Siobhan Monaghan, Taxation of Corporate Reorganizations, Chapter 8: Capital Gains Strips and Divisive Reorganizations," (2010, Carswell). -- attach -- Subsection 55(2)

• Read more about K. A. Siobhan Monaghan, Taxation of Corporate Reorganizations, Chapter 8: Capital Gains Strips and Divisive Reorganizations," (2010, Carswell). -- attach -- Subsection 55(2)

Hiltz, "Income Earned or Realized: Some Reflections", 1991 Conference Report, c. 15. -- attach -- Subsection 55(2)

• Read more about Hiltz, "Income Earned or Realized: Some Reflections", 1991 Conference Report, c. 15. -- attach -- Subsection 55(2)

Steve Suarez, Firoz Ahmed, "Public Company Non-Butterfly Spinouts", 2003 Conference Report, c. 32. -- attach -- Subsection 55(2)

• Read more about Steve Suarez, Firoz Ahmed, "Public Company Non-Butterfly Spinouts", 2003 Conference Report, c. 32. -- attach -- Subsection 55(2)

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