Words and Phrases - "derived directly or indirectly"

a
88
b
44
c
79
d
52
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

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

Summary Under
Tax Topics - Income Tax Act - Section 120.4 - Subsection 120.4(1) - Excluded Amount - Paragraph (e) - Subparagraph (e)(ii)
"derived directly or indirectly" to be construed broadly

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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Words and Phrases
derived directly or indirectly