Words and Phrases - "reference to"

a
82
b
44
c
75
d
50
e
37
f
31
g
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h
13
i
71
j
2
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2
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30
m
51
n
25
o
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p
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q
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u
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v
8
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y
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9 June 2022 External T.I. 2022-0930081E5 - Application of paragraph 251.1(4)(c)

Summary Under
Tax Topics - Income Tax Act - Section 251.1 - Subsection 251.1(4) - Paragraph 251.1(4)(c)
reference to “trust” includes a person that happens to be a trust

In applying s. 251.1(4)(c) to s. 251.1(1), does it apply only when dealing with the word “trust”, i.e., does it apply only to ss. 251.1(1)(g)...

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Words and Phrases
reference to
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 251.1 - Subsection 251.1(1) - Paragraph 251.1(1)(c) - Subparagraph 251.1(1)(c)(i) common or affiliated trustees do not by themselves cause entities to be affiliated 186