Words and Phrases - "blood relationship"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

Army & Navy Department Stores Ltd. v. Minister of National Revenue, 53 DTC 1185, [1953] CTC 293, [1953] 2 S.C.R. 496

Summary Under
Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(c) - Subparagraph 251(2)(c)(i)
shareholders do not indirectly own any of the corporation’s property

One-half of the shares of the 5,000 shares of the “Western Company” were owned by the “Alberta company,” and the other half were owned by...

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Words and Phrases
owned directly or indirectly indirectly connected by marriage blood relationship
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Expressio Unius est Exclusio Alterius reference to person implied exclusion of persons 129
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(2) 129
Tax Topics - General Concepts - Ownership the shares of a subsidiary of a corporation are not owned “indirectly” by the shareholders of that corporation 134