Words and Phrases - "owned directly or indirectly"

82
43
75
50
36
31
17
13
71
2
2
30
51
25
38
79
2
73
85
44
14
8
20
2
1

Army & Navy Department Stores Ltd. v. Minister of National Revenue, 53 DTC 1185, [1953] CTC 293, [1953] 2 S.C.R. 496

shareholders do not indirectly own any of the corporation’s property

One-half of the shares of the 5,000 shares of the “Western Company” were owned by the “Alberta company,” and the other half were owned by...

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Expressio Unius est Exclusio Alterius reference to person implied exclusion of persons 129
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(2) 129
Tax Topics - General Concepts - Ownership the shares of a subsidiary of a corporation are not owned “indirectly” by the shareholders of that corporation 134