Subsection 9001(2)
Paragraph 9001(2)(a)
Administrative Policy
14 January 2002 External T.I. 2001-0114035 F - ECHANGE D'ACTIONS ET PARAGRAPHE 9001(2)
CCRA stated:
Paragraph 9001(2)(a) … provides that a share of the capital stock of a corporation is a prescribed property of a taxpayer if,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 9001 - Subsection 9001(2) - Paragraph 9001(2)(b) | share exchange must be with the original share issuer | 94 |
Paragraph 9001(2)(b)
Administrative Policy
14 January 2002 External T.I. 2001-0114035 F - ECHANGE D'ACTIONS ET PARAGRAPHE 9001(2)
CCRA indicated that where a taxpayer exchanges shares referred to in Reg. 9001(2) in favour of a corporation other than the issuer of the shares,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 9001 - Subsection 9001(2) - Paragraph 9001(2)(a) | shares will remain prescribed shares if the corporation ceases to be a QSBC after one year | 108 |