Subsection 181.1(4)
Administrative Policy
24 November 2011 External T.I. 2011-0424631E5 F - Subsection 256(2)
Aco and Bco are each associated with Cco (also, a CCPC), but would not be associated with each other in the absence of s. 256(2)(a). Cco annually...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(2) - Paragraph 256(2)(b) - Subparagraph 256(2)(b)(ii) | s. 256(2)(b)(ii) election inapplicable for ss. 181.1(2) and (4) purposes | 30 |