Words and Phrases - "holding"
25 September 2014 External T.I. 2012-0451411E5 F - Mutual Holding Corporation
Summary UnderTax 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
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Words and Phrasesholding
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|Tax Topics - Income Tax Act - Section 139.1 - Subsection 139.1(1) - Mutual Holding Corporation||"holding" must be direct holding||59|