Words and Phrases - "revert"
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...
Canada v. Sommerer, 2012 DTC 5126 [at 7219], 2012 FCA 207
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...
|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|