Words and Phrases - "immediately before"

a
79
b
39
c
70
d
48
e
33
f
30
g
16
h
10
i
70
j
2
k
2
l
30
m
49
n
22
o
36
p
76
q
2
r
70
s
78
t
44
u
12
v
8
w
19
y
2

28 November 2013 External T.I. 2013-0504221E5 F - Fin d'années réputées

Summary Under
Tax Topics - Income Tax Act - Section 249 - Subsection 249(3.1)
Amalco not a continuation of predecessors for election purposes

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
immediately before

Macklin v. The Queen, 92 DTC 6595, [1993] 1 CTC 21 (FCTD)

Summary Under
Tax Topics - Income Tax Act - Section 44 - Subsection 44(1)
"immediately 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
immediately before
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Resolving Ambiguity 53