Words and Phrases - "acquisition"

a
88
b
44
c
79
d
52
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

3 November 2023 APFF Financial Strategies and Instruments Roundtable Q. 2, 2023-0978631C6 F - CELIAPP - Autoconstruction d'une habitation - FHSA - Self-construction

Summary Under
Tax Topics - Income Tax Act - Section 146.6 - Subsection 146.6(1) - Qualifying Withdrawal - Paragraph (a)
acquisition of home is when it becomes habitable

A single individual (Mr. X) acquired a land lot in 2000, made contributions to his FHSA starting in May 2023 and on February 1, 2024, signed an...

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Words and Phrases
acquisition
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 146.6 - Subsection 146.6(1) - Qualifying Withdrawal - Paragraph (c) written agreement for construction before October 1 could be satisfied with agreements with trades by self-constructing individual 194

28 November 2001 Internal T.I. 2001-0091247 - Employer Stock Opt. & Section 116116(5)

Summary Under
Tax Topics - Income Tax Act - Section 116 - Subsection 116(5)
no acquisition of property by the obligor corporation when its debt repaid or employee stock option exercised

S.49(3) did not apply to deem the exercise of employee stock options held by a non-resident former employee to not be a disposition of the...

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Words and Phrases
acquisition

Côté-Létourneau v. The Queen, 2010 DTC 1116 [at at 3092], 2007 TCC 91

Summary Under
Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(2) - Paragraph 84.1(2)(a.1)

The Court rejected a submission of the taxpayers that shares issued to them by a corporation were not acquired by them: in order for them to...

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Words and Phrases
acquisition

Stantec Inc. v. The Queen, 2008 TCC 400 (Informal Procedure), aff'd 2009 FCA 285

Summary Under
Tax Topics - Excise Tax Act - Section 186 - Subsection 186(2)
"acquisition" of shares includes cancellation of those shares on a Delaware merger; "in relation to" to be construed broadly

The appellant acquired a US public company ("Keith") in a Delaware merger (in which Keith Industries merged into the appellant's US subsidiary,...

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Words and Phrases
in relation to acquisition
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 186 - Subsection 186(1) listing fees to issue shares to target shareholders were eligible 263