Words and Phrases - "beneficially entitled"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
73
s
85
t
44
u
14
v
8
w
20
y
2
“
1

Covert et al. v. Minister of Finance of Nova Scotia, [1980] CTC 437, [1980] 2 S.C.R. 774

Summary Under
Tax Topics - Income Tax Act - Section 132 - Subsection 132(7)
beneficial entitlement in property of a subsidiary

The testator left the residue of his estate to an Alberta corporation which was a wholly-owned subsidiary of another Alberta corporation. The...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
beneficially entitled beneficial ownership
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Drafting Style 82