Words and Phrases - "immediately after"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

26 January 1994 External T.I. 9336015 F - Immediately After Disposition Meaning

Summary Under
Tax Topics - Income Tax Act - Section 85 - Subsection 85(4)
"immediately after disposition" does not refer to at the end of the series, where various intervening transactions constituting a series

It was submitted that where a taxpayer transfers property to a corporation that is controlled by the taxpayer and shortly thereafter the taxpayer...

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Words and Phrases
immediately after

Terminal Norco Inc. v. The Queen, 2006 DTC 2897, 2006 TCC 139

Summary Under
Tax Topics - General Concepts - Ownership
taxpayer controlled subsidiary immediately after drop-down transaction notwithstanding pre-ordinated sale of the subsidiary's shares

In order to avoid Quebec mutation tax, the taxpayer transferred the assets of a business division to a newly-incorporated wholly owned subsidiary...

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Words and Phrases
immediately after