Words and Phrases - "share"

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22 November 2012 External T.I. 2012-0441781E5 F - Prohibited Investment - Cooperative

investor in cooperative holds shares and is shareholder
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Words and Phrases
share shareholder
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(15) application to shares of cooperative 106
Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(1) - Prohibited Investment - Paragraph (b) - Subparagraph (b)(i) share of cooperative can be a share of corporation for prohibited investment purposes 66

8 January 2016 Internal T.I. 2015-0604491I7 - mandatory redeemable preferred shares

MRPS (Luxembourg hybrid instruments which were “very similar to traditional shares under Canadian business corporations statutes”) were equity
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Words and Phrases
share
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 90 - Subsection 90(2) distributions on MRPS were equity distributions 111