Section 182
Cases
Re HHT Investments Inc., 119 OR (3d) 473, 2014 ONSC 1582
The applicant ("HHT"), which was listed on the TSX Venture Exchange, proposed to reorganize as a publicly traded REIT pursuant to a plan of...
Subsection 182(5)
Clause 182(5)(f)
Cases
Re: Interoil Corp., 2017 YKSC 16
The Yukon Court of Appeal (composed of members of the B.C. Court of Appeal) found that the Plan of Arrangement for the proposed Exxon acquisition...
See Also
InterOil Corp. v. Mulacek, 2016 YKCA 14
A chambers judge of the Yukon Supreme Court granted an application for the approval under s. 195(9) of the Business Corporations Act (Yukon) of an...
Section 242
Cases
1455257 Ontario Inc. v. Canada, 2016 FCA 100
The appellant, an Ontario corporation, was dissolved in 2007 by the Companies Branch for defaults, and assessed under ITA 160 in 2010. Following...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) | dissolved corporation cannot appeal to Tax Court | 116 |
| Tax Topics - General Concepts - Stare Decisis | prior decisons overruled only if manifestly wrong | 89 |
460354 Ontario Inc. v. The Queen, 92 DTC 6534, [1992] 2 CTC 287 (FCTD)
S.241(1)(a) of the Business Corporations Act, 1982 (Ontario) permitted a corporation which had been dissolved to appeal to the Tax Court and,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 169 | 40 |
See Also
1455257 Ontario Inc. v. The Queen, 2015 TCC 173, aff'd on different grounds 2016 FCA 100
The taxpayer was dissolved under s. 241 of the Ontario Business Corporations Act. The Minister assessed the taxpayer pursuant to s. 242. In...
GMC Distribution Ltd. v. The Queen, 2012 TCC 262
The taxpayer was dissolved pursuant to s. 241 of the Ontario Business Corporations Act for failing to file tax returns. The taxpayer's principal...
Administrative Policy
7 December 1999 External T.I. 1999-0006715 - Right to object and appeal
What is Revenue Canada's position in respect of the shareholder's rights to file a Notice of Objection where the corporation has been dissolved? ...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | assessment of dissolved corp | 169 |
5 July 1994 Internal T.I. 9414347 - ASSESSMENT OF A DISSOLVED CORPORATION
If the two-year time limit provided in s. 219(2) of the Business Corporations Act (Alberta) has expired, there is no way the dissolved corporation...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 160 - Subsection 160(2) | 46 |