Words and Phrases - "simulation"

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
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

Laplante v. Canada, 2018 FCA 193

Summary Under
Tax Topics - General Concepts - Sham
a purported distribution of QSBCS gains to family trust beneficiaries was a sham

In or about November 2004, the taxpayer (“Laplante”) and the two other shareholders of a small business corporation (“DTI”) each settled a...

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
simulation
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(13) a purported distribution of QSBCS gains to family trust beneficiaries was received by them as agent for father 289