Words and Phrases - "absolute"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
74
s
85
t
44
u
14
v
8
w
20
y
2
“
1

27 July 2004 Internal T.I. 2004-0079111I7 F - Actions privilégiées à terme

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Term Preferred Share - Paragraph (b)
contingent requirement for the majority shareholder’s shares to be redeemed on death represented a contingent control-acquisition right of the minority SFI under para. (b)

LP #1, whose limited partner (“Corporation”) was a specified financial institution, had its shares of a corporation (“Group") redeemed,...

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Words and Phrases
absolute contingent