Words and Phrases - "incorporated"

a
88
b
44
c
79
d
52
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

27 February 2020 CBA Roundtable, Q.17

Summary Under
Tax Topics - Excise Tax Act - Section 132 - Subsection 132(1) - Paragraph 132(1)(a)
a Canadian Amalco was “incorporated” in Canada - and if continued elsewhere, may still have central management and control in Canada

(a) Is a corporation formed by the amalgamation of one or more corporations, pursuant to the laws of Canada or a province, considered to be...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
incorporated

Deltona Corp. v. MNR, 71 DTC 5186, [1971] CTC 297 (Ex Ct), briefly aff'd 73 DTC 5180, [1973] CTC 215 (SCC)

Summary Under
Tax Topics - Income Tax Act - Section 250 - Subsection 250(4)
although an amalgamated corporation was "continued" from its predecessors on amalgamation, it came into existence on the amalgamation

A corporation which in 1966 was "continued" under the Canada Corporations Act from its predecessors pursuant to their amalgamation, was...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
incorporated