Subsection 55(2)
Richter, "The Removal of Accrued Gains and Capital Stockholdings through the Use of 'Safe Income'", 1991 Canadian Tax Journal, p. 1349. -- attach -- Subsection 55(2)
D & D Livestock Ltd. v. The Queen, 2013 DTC 1251 [at at 1412], 2013 TCC 318 -- attach -- Subsection 55(2)
stock dividend by dividend payer did not reduce the safe income attributable to its subsidiary
729658 Alberta Ltd. v. The Queen, 2004 DTC 2909, 2004 TCC 474 -- attach -- Subsection 55(2)
transfer of safe income in a non-rollover transaction
94 CPTJ - Q. 1 -- attach -- Subsection 55(2)
1996 Ontario Tax Conference Round Table, "Purpose Test in Subsection 55(2)", 1997 Canadian Tax Journal, Vol. 45, No. 1, pp. 231-214 -- attach -- Subsection 55(2)
5 July 1995 External T.I. 9416065 - CALCULATION OF SAFE INCOME -- attach -- Subsection 55(2)
28 March 1995 External T.I. 9430955 - SAFE INCOME STOCK SPLITS -- attach -- Subsection 55(2)
3 May 1993 External T.I. 9236395 F - Safe Income and Part IV Tax -- attach -- Subsection 55(2)
6 May 1996 External T.I. 9611245 - SAFE INCOME-PROVISION FOR CAPITAL ITEM, DIVIDENDS -- attach -- Subsection 55(2)
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