Words and Phrases - "en vue de"

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
80
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

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