Regulation 6202

See Also

Esplen v. The Queen, 96 DTC 1272, [1996] 1 CTC 2044 (TCC)

Part of the subscription proceeds paid by the taxpayer to the corporate issuer ("Borealis") for common shares and common share purchase warrants...

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Administrative Policy

84 C.R. - Q.65

The indemnity of the issuer of a flow-through share for any liabilities that the subscriber might incur as a result of the issuer incurring the...

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