Words and Phrases - "common share"

a
85
b
44
c
75
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
54
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2
“
1

Terminal Dock and Warehouse Co. Ltd. v. MNR, 59 DTC 542, 23 Tax ABC 40

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Common Share
"preference shares" did not limit liquidation or redemption entitlement

Whether the taxpayer was related to another corporation (“Robin Hood”) turned on whether pursuant to s. 36 of the 1948 Income Tax Act, Robin...

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Words and Phrases
common share preferred share