Words and Phrases - "trading"

a
88
b
44
c
78
d
52
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

23 November 1992 T.I. 920625 (September 1993 Access Letter, p. 421, ¶C117-205)

Summary Under
Tax Topics - Income Tax Act - Section 133 - Subsection 133(8) - Non-Resident-Owned Investment Corporation

In determining whether the principal business of a supposed NRO was trading in securities, it was necessary to determine whether the activities and types of assets in question resulted in the corporation being considered to earn business income rather than income from property.

Words and Phrases
trading