Words and Phrases - "contingent"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

27 July 2004 Internal T.I. 2004-0079111I7 F - Actions privilégiées à terme

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Term Preferred Share - Paragraph (b)
contingent requirement for the majority shareholder’s shares to be redeemed on death represented a contingent control-acquisition right of the minority SFI under para. (b)

LP #1, whose limited partner (“Corporation”) was a specified financial institution, had its shares of a corporation (“Group") redeemed,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
absolute contingent