Words and Phrases - "redeem"

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

8 June 2000 Internal T.I. 1999-0012817 F - Sociétés associées

Summary Under
Tax Topics - Income Tax Act - Section 256 - Subsection 256(6)
s. 256(6)(b) was not satisfied because control also held to protect investment in building and because shares were to be purchased for cancellation rather than redeemed

Although s. 256(6)(a) was satisfied, s. 256(6)(b) was not satisfied regarding the shareholding of Holdco1 in Opco1. Although CCRA accepted that...

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Words and Phrases
redeem
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 256 - Subsection 256(3) s. 256(3) does not apply where s. 256(6) does not apply 192

McArdle Estate [No. 2] v. MNR, 62 DTC 402 (TAB)

Summary Under
Tax Topics - Income Tax Act - Section 84 - Subsection 84(3)
repurchase and re-allotment of shares was not a redemption

The president (McArdle) of a private company had been issued “employee redeemable shares,” whose terms provided that they participated on a...

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Words and Phrases
redeem
Locations of other summaries Wordcount
Tax Topics - General Concepts - Substance mistaken nomenclature ignored if inconsistent with governing intention 66