Words and Phrases - "redeem"
McArdle Estate [No. 2] v. MNR, 62 DTC 402 (TAB)
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...
Words and Phrases
redeemLocations of other summaries | Wordcount | |
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Tax Topics - General Concepts - Substance | mistaken nomenclature ignored if inconsistent with governing intention | 66 |