Words and Phrases - "beneficially entitled"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

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...

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