Subsection 139.1(1) - Definitions
Mutual Holding Corporation
Administrative Policy
25 September 2014 External T.I. 2012-0451411E5 F - Mutual Holding Corporation
Respecting a submission that the definition of "mutual holding corporation" (the "Definition") provided for both direct and indirect holdings of...
Words and Phrases
holdingLocations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 139.1 - Subsection 139.1(1) - Mutual Holding Corporation | "holding" must be direct holding | 59 |
25 September 2014 External T.I. 2012-0451411E5 F - Mutual Holding Corporation
Does a mutual corporation qualify as a mutual holding corporation if it holds shares of the insurance corporation indirectly? After quoting from...
Locations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 139.1 - Subsection 139.1(1) - Mutual Holding Corporation | “holding” refers to direct holding/this purpose is a question of fact | 137 |