Words and Phrases - "hold"

a
86
b
44
c
77
d
51
e
38
f
31
g
18
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
90
t
46
u
15
v
9
w
23
y
2

25 September 2014 External T.I. 2012-0451411E5 F - Mutual Holding Corporation

Summary Under
Tax Topics - Income Tax Act - Section 139.1 - Subsection 139.1(1) - Mutual Holding Corporation
"holding" must be direct holding

Does a mutual corporation qualify as a mutual holding corporation if it holds shares of the insurance corporation indirectly? After quoting from...

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Words and Phrases
hold
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 139.1 - Subsection 139.1(1) - Mutual Holding Corporation “holding” refers to direct holding/this purpose is a question of fact 137