Words and Phrases - "consequence of the death"
6 October 2006 Roundtable, 2006-0197151C6 F - Acquisition selon convention entre actionnaires
children’s exercise of a right in a shareholders’ agreement to acquire farmco shares that is triggered on their father’s death would not be a consequence of his death
A shareholders' agreement gives children the right to acquire the shares of a farm corporation for $1 after their father's death. If the children...
Words and Phrases
consequence of the deathLocations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 248 - Subsection 248(8) - Paragraph 248(8)(a) | children exercising right in shareholders’ agreement to acquire shares on father's death would not be a consequence of his death, cf. if pursuant to his will | 210 |