Words and Phrases - "equity"

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

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