Words and Phrases - "combination"
Ian Bradley, Jonathan Bright, "The Stop-Loss Rules and Corporate Reorganizations – Interpretive Challenges", Canadian Tax Journal, (2019) 67:2, 383-410
Interpretation of "merger or combination" (pp. 391, 394, 396)
The CRA's interpretation of subparagraph 40(3.5)(c)(i) [in 2017-073715117] is based...
Locations of other summaries | Wordcount | |
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Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(2) | 106 |