Articles
Talakshi, "Corporate Migration", 1991 Canadian Petroleum Tax Journal, Spring 1991, p. 53.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 219.1 | 0 | |
| Tax Topics - Income Tax Act - Section 250 - Subsection 250(4) | 0 | |
| Tax Topics - Income Tax Act - Section 48 - Subsection 48(5) | 0 |
Boultbee, "Change of Residence and Continuance", 1984 Canadian Tax Journal, p. 792.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 219.1 | 0 |
Subsection 88.1(2) - SIFT trust wind-up event
Cases
Clearwater Seafoods Holding Trust v. Canada, 2013 DTC 5132 [at 6218], 2013 FCA 180
The appellant Trust was a subsidiary of an income fund. As part of a plan of arrangement to in effect replace the income fund by a public...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 169 | 286 |
Articles
Mitchell, Sherman, "SIFT Update - Conversions and Normal Growth", Corporate Finance, 2009, p. 1678.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(3) | 0 | |
| Tax Topics - Income Tax Act - Section 85.1 - Subsection 85.1(7) | 0 |
F. Brent Perry, "Income Trusts: Reorganiations and Planning for 2011", 2008 Conference Report.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 85.1 - Subsection 85.1(7) | 0 |