Words and Phrases - "holding"

a
88
b
44
c
81
d
55
e
38
f
31
g
20
h
15
i
75
j
2
k
2
l
32
m
57
n
26
o
38
p
81
q
3
r
78
s
91
t
47
u
16
v
10
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” refers to direct holding/this purpose is a question of fact

Respecting a submission that the definition of "mutual holding corporation" (the "Definition") provided for both direct and indirect holdings of...

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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