Words and Phrases - "merged or combined"

82
43
75
50
36
31
17
13
71
2
2
30
51
25
38
79
2
73
85
44
14
8
20
2
1

16 May 2018 IFA Roundtable Q. 5, 2018-0745501C6 - Meaning of “merged or combined” in 40(3.5)(c)(i)

suspended loss on the sale of CFA to Subco was not de-suspended on s. 88(3) wind-up of CFA

Canco sold all the shares of FA to Canco’s wholly-owned subsidiary (Subco) and realized a capital loss that was suspended under s. 40(3.4). In...

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Words and Phrases
merged or combined formed
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 88 - Subsection 88(3) s. 88(3) wind-up of CFA formed a new corporation 173