Subsection 4800(2)
Paragraph 4800(2)(a)
Administrative Policy
2018 Ruling 2018-0752531R3 - Public corporation election 89(1)(c)(i)
Background
Pubco was a corporation that was now closely held but was deemed to be a public corporation under s. 87(2)(ii) given that it resulted...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 89 - Subsection 89(1) - Public Corporation - Paragraph (c) - Subparagraph (c)(i) | election could be made even though no shares had been listed/ qualified for distribution | 237 |