Words and Phrases - "joint tenancy"

a
85
b
44
c
75
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

12 August 2020 External T.I. 2019-0833841E5 - MIC Shareholder Count - Joint holders

Summary Under
Tax Topics - Income Tax Act - Section 130.1 - Subsection 130.1(6) - Paragraph 130.1(6)(d)
joint tenants holding a share may be one shareholder, not two

How would the 20-shareholder and 25% tests in s. 130.1(6)(d) be applied where a husband and wife hold a share as joint tenants (with rights of...

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Words and Phrases
joint tenancy
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 4801 - Paragraph 4801(b) joint tenants potentially treated as single security holder 119