Words and Phrases - "immediately before"
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...
Words and Phrases
immediately beforeMacklin v. The Queen, 92 DTC 6595, [1993] 1 CTC 21 (FCTD)
"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...
Words and Phrases
immediately beforeLocations of other summaries | Wordcount | |
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Tax Topics - Statutory Interpretation - Resolving Ambiguity | 53 |