Section 258

Subsection 258(4)

Paragraph 258(4)(a)

Administrative Policy

19 October 2023 Internal T.I. 2020-0856851I7 - Ordinary Course of Business

In 2010, a Canadian corporation, which was a specified financial institution by virtue of being controlled by its parent, a Canadian insurance...

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Tax Topics - Income Tax Act - Section 112 - Subsection 112(2.1) MRPS used to finance US opco or opco acquisition were not acquired in the ordinary course of the business 360