Words and Phrases - "incorporated"
27 February 2020 CBA Roundtable, Q.17
a Canadian Amalco was “incorporated” in Canada - and if continued elsewhere, may still have central management and control in Canada
(a) Is a corporation formed by the amalgamation of one or more corporations, pursuant to the laws of Canada or a province, considered to be...
Words and Phrases
incorporatedDeltona Corp. v. MNR, 71 DTC 5186, [1971] CTC 297 (Ex Ct), briefly aff'd 73 DTC 5180, [1973] CTC 215 (SCC)
although an amalgamated corporation was "continued" from its predecessors on amalgamation, it came into existence on the amalgamation
A corporation which in 1966 was "continued" under the Canada Corporations Act from its predecessors pursuant to their amalgamation, was...
Words and Phrases
incorporatedLocations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Income Tax Act - Section 133 - Subsection 133(8) - Non-Resident-Owned Investment Corporation | 143 | |
Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) | 76 |