Words and Phrases - "redeem"

a
85
b
44
c
76
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

McArdle Estate [No. 2] v. MNR, 62 DTC 402 (TAB)

Summary Under
Tax Topics - Income Tax Act - Section 84 - Subsection 84(3)
repurchase and re-allotment of shares was not a redemption

The president (McArdle) of a private company had been issued “employee redeemable shares,” whose terms provided that they participated on a...

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Words and Phrases
redeem
Locations of other summaries Wordcount
Tax Topics - General Concepts - Substance mistaken nomenclature ignored if inconsistent with governing intention 66