Words and Phrases - "equity"

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

8 January 2016 Internal T.I. 2015-0604491I7 - mandatory redeemable preferred shares

Summary Under
Tax Topics - Income Tax Act - Section 90 - Subsection 90(2)
distributions on MRPS were equity distributions

CRA applied the two-step approach to entity classification to find that MRPS (Luxembourg hybrid instruments which were “very similar to...

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Words and Phrases
equity
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Share MRPS (Luxembourg hybrid instruments which were “very similar to traditional shares under Canadian business corporations statutes”) were equity 731