Words and Phrases - "corporation"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

Holiday Luggage Mfg. Co. Inc. v. The Queen, 86 DTC 6601, [1987] 1 CTC 23 (FCTD)

Summary Under
Tax Topics - Income Tax Act - Section 256 - Subsection 256(1) - Paragraph 256(1)(d)
"corporation" did not include non-resdient corporation without Cdn nexus

Father and son each owned substantially all the shares of a CCPC, and 30% of the shares of a U.S. corporation. Joyal, J. held that the two CCPC's...

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Words and Phrases
corporation
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 15(2) 64

Hague v. Cancer Relief & Research Institute, [1939] 4 DLR 191 (Man. K.B.)

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Corporation
corporation has separate legal personality

In finding that an institute which section 2 of the Cancer Relief Act, 1930 (Manitoba) purported to make a "body corporate" was not, in fact, a...

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Words and Phrases
corporation person