Words and Phrases - "revert"

77
38
66
45
31
30
16
10
69
2
2
30
48
22
35
75
2
69
75
44
12
8
19
2

9 March 2007 External T.I. 2006-0218501E5 F - Application de 75(2) lors d'une émission d'actions

s. 75(2) inapplicable to a corporation issuing shares to a trust of which it may become a beneficiary because it did not own the shares before their issuance

Would s. 75(2) apply to dividends on shares of a corporation that are subscribed for by a trust where the corporation subsequently could become a...

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Words and Phrases
revert

Canada v. Sommerer, 2012 DTC 5126 [at 7219], 2012 FCA 207

Austrian foundation likely not a trust

Before allowing the taxpayer's appeal from an assessment made on the basis that s. 75(2) applied to attribute a capital gain realized by an...

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Words and Phrases
revert
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(5) 84
Tax Topics - Income Tax Act - Section 75 - Subsection 75(2) does not apply to FMV purchases 236
Tax Topics - Treaties - Income Tax Conventions treaty applies to economic double taxation 356
Tax Topics - Treaties - Income Tax Conventions - Article 13 attributed gain not included 415