Words and Phrases - "determinable"

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2015 Ruling 2015-0589471R3 - Earnout

5-year earnings based earnout for sale of Holdco common shares by Opco to key employee

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Words and Phrases
determinable
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 55 - Subsection 55(1) - Safe Income Determination Time safe income determination time for a subsequent contemplated dividend was immediately before that dividend 512
Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) s. 85(1) rollover available on dirty s. 85 exchange 90
Tax Topics - Income Tax Act - Section 55 - Subsection 55(2.1) - Paragraph 55(2.1)(c) utilization of safe income as earned through a contemplated succession of dividends of all the annual earnings 172
Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(a) transactions for using s. 7 rules on sale of non-treasury shares 200

27 August 2014 External T.I. 2014-0529221E5 F - Changement de méthode pour déclarer un gain

administrative policy on earnout calculation was not an election

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Words and Phrases
determinable
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(g) no reassessment to retroactively adopt a different earn-out recognition 134