Words and Phrases - "belong"

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

Distillers Corp - Seagrams Ltd v. MNR, 80 DTC 1649 (T.R.B.)

Summary Under
Tax Topics - Income Tax Act - Section 17 - Subsection 17(3)

An indirect subsidiary of the taxpayer did not qualify as a subsidiary controlled corporation given that "the word 'belong' means that the shares...

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Words and Phrases
belong

Re City of Kitchener and Regional Assessment Commissioner for Regional Municipality of Waterloo (1978), 23 OR (2d) 190 (Ont. D. Ct.)

Summary Under
Tax Topics - Income Tax Act - Section 159 - Subsection 159(1)

A property that a municipality had sold to a developer, and leased back from the developer under a net lease that provided that the property would...

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Words and Phrases
belong