Words and Phrases - "revert"

69
36
59
42
30
27
13
10
62
2
2
26
48
22
35
71
1
61
67
42
12
8
16
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
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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
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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