Words and Phrases - "any"

65
28
46
36
27
22
12
10
52
1
2
19
37
20
29
60
1
49
58
34
7
7
11
1

Lamont Management Ltd. v. The Queen, 2000 DTC 6256 (FCA)

safe income from non-FA included

Safe income attributable to shares of a Canadian corporation ("Canpac") that were purchased for cancellation in the hands of the taxpayer included safe income of a foreign corporation in which Canpac had an indirect equity interest of less than 10% and which did not qualify as a foreign affiliate of Canpac. There was no absurdity in safe income attributable to a foreign non-affiliate being calculated without reference to the specific rules applicable to other types of corporations under s. 55(5).

Words and Phrases
any