Words and Phrases - "holding"

a
69
b
33
c
53
d
38
e
30
f
23
g
13
h
10
i
56
j
2
k
2
l
22
m
41
n
21
o
32
p
65
q
1
r
57
s
65
t
39
u
10
v
8
w
12
y
1

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” refers to direct holding/this purpose is a question of fact
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Words and Phrases
holding
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 139.1 - Subsection 139.1(1) - Mutual Holding Corporation "holding" must be direct holding 59