en vue de

3295036 Canada Inc. v. Agence du revenu du Québec, 2018 QCCQ 8100, aff'd 2020 QCCA 1435 -- summary under Subsection 248(10)

Full Title
3295036 Canada Inc. v. Agence du revenu du Québec, 2018 QCCQ 8100, aff'd 2020 QCCA 1435
Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(10)
the use, years later, of stepped up ACB through sales of the property was “in contemplation” of the basis step-up series

On two days in October 1996, the parent company (“Marjad”) of the taxpayer (“3295036”) transferred shares of two public companies, whose...

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Words and Phrases
en vue de
in contemplation of
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