Words and Phrases - "immediately before"

79
39
70
48
33
30
16
10
70
2
2
30
49
22
36
76
2
70
78
44
12
8
19
2

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

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)

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