Words and Phrases - "controlled indirectly"

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

HSC Research Development Corp. v. The Queen, 95 DTC 225, [1995] 1 CTC 2283 (TCC)

Summary Under
Tax Topics - Income Tax Act - Section 127.1 - Subsection 127.1(2) - Excluded Corporation
"controlled ... indirectly" referred to de jure control prior to s. 256(5.1)

The taxpayer was a non-share corporation that initially had been established to commercially exploit technology developed by the Hospital for Sick...

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Words and Phrases
controlled indirectly
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) 52