Words and Phrases - "derived directly or indirectly"

82
43
75
50
36
31
17
13
71
2
2
30
51
25
38
79
2
73
85
44
14
8
20
2
1

10 January 2020 External T.I. 2019-0819431E5 - TOSI

A professional corporation (PC1), whose voting shares have been held by Dr. A (a physician) and whose non-voting participating shares have been...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 120.4 - Subsection 120.4(1) - Related Business business was related business even if dividends paid after business’ discontinuance 441
Tax Topics - Income Tax Act - Section 120.4 - Subsection 120.4(1) - Excluded Shares - Paragraph (c) GAAR could be applied where excluded share status is achieved through shifting a professional services business 533