Words and Phrases - "in proportion to"

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

Canada v. Spruce Credit Union, 2014 DTC 5079 [at at 7044], 2014 FCA 143

Summary Under
Tax Topics - Income Tax Act - Section 137.1 - Subsection 137.1(4) - Paragraph 137.1(4)(c)
allocations in proportion to shareholdings rather than premiums

The taxpayer and 53 other BC credit unions maintained their required deposit insurance with two corporations - ("CUDIC" and "STAB"). Due to a...

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Words and Phrases
in proportion to
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) transaction with primary non-tax purpose which is more tax-effective than alternative transactions 323