Words and Phrases - "in proportion to"
Canada v. Spruce Credit Union, 2014 DTC 5079 [at 7044], 2014 FCA 143
Summary UnderTax Topics - Income Tax Act - Section 137.1 - Subsection 137.1(4) - Paragraph 137.1(4)(c)
allocations in proportion to shareholdings rather than premiums
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Words and Phrasesin proportion to
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|Tax Topics - Income Tax Act - Section 245 - Subsection 245(3)||transaction with primary non-tax purpose which is more tax-effective than alternative transactions||315|