Regulation 6205

Subsection 6205(1)

Administrative Policy

17 August 1995 External T.I. 5-951498 -

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7 June 1990 Memorandum (November 1990 Access Letter, ¶1529)

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2 March 1990 T.I. 5-9495 (August 1990 Access Letter, ¶1381)

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Subsection 6205(2)

Administrative Policy

10 October 2014 APFF Roundtable Q. 19, 2014-0538041C6 F - 2014 APFF Roundtable, Q. 19 - Stock dividend

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Words and Phrases
arrangement
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1.1) not engaged if stock dividend is proportional 203
Tax Topics - Income Tax Act - Section 55 - Subsection 55(2.1) - Paragraph 55(2.1)(c) SI apportionment to stock dividend prefs 245
Tax Topics - Income Tax Act - Section 74.4 - Subsection 74.4(2) non-application to stock dividend, cf. s. 86 reorg 243

11 October 2013 APFF Roundtable, 2013-0496511C6 F - Actions prescrites

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5 October 2012 Roundtable, 2012-0454021C6 F - Expiration d'un arrangement

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Words and Phrases
arrangement

17 August 1995 External T.I. 5-951498 -

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31 March 1993 T.I. (Tax Window, No. 30, p. 5, ¶2462)

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1992 A.P.F.F. Annual Conference, Q. 6 (January - February 1993 Access Letter, p. 52)

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15 June 1992 T.I. 920755 (December 1992 Access Letter, p. 23, ¶C109-124)

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24 February 1992 T.I. (December 1992 Access Letter, p. 22, ¶C109-123, Tax Window, No. 17, p. 4, ¶1762)

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16 September 1991 T.I. (Tax Window, No. 9, p. 8, ¶1449)

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5 September 1990 T.I. (Tax Window, Prelim. No. 1, p. 13, ¶1032)

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31 January 1990 T.I. (June 1990 Access Letter, ¶1269)

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4 January 1990 T.I. (June 1990 Access Letter, ¶1269)

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Subsection 6205(4)

Administrative Policy

18 October 1991 Memorandum (Tax Window, No. 11, p. 15, ¶1528)

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