Words and Phrases - "immediately before"

Summary Under

"immediately before" referenced share ownership on completion of the preceding transaction in a same-day series

Acquireco and Targetco, both of which are widely-held credit unions, wish to combine their businesses to form a single...

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Words and Phrases

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 137 - Subsection 137(4.1)	s. 137(4.1) inapplicable to Buyer of credit union who winds it up rather than becoming a member	263
Tax Topics - Income Tax Act - Section 85.1 - Subsection 85.1(1)	credit union share-for-share exchange/ cash redemption	52

Summary Under

Amalco not a continuation of predecessors for election purposes/ "immediately before" treated as one minute before

Opco, a Canadian-controlled private corporation with a September 30 year end, amalgamates on October 1 with another CCPC so that the deemed year...

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Words and Phrases

Summary Under

"immediately before" interpreted purposively to refer to something broader than the instant before

In August 1979 the taxpayer decided that she wished to have a portion of a farm then owned by her husband developed as a housing subdivision. In...

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Words and Phrases

Locations of other summaries		Wordcount
Tax Topics - Statutory Interpretation - Resolving Ambiguity		53

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