Words and Phrases - "belong"

a
85
b
44
c
75
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
88
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...

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
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...

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
belong